| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| MINING: |
| Underground mobile mining machines: |
| Scissor lifts | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Pumps: |
| Seawater lift pumps | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Hydraulic lift trailers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Prill towers (incorporating head tanks and lifts) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Lifting platforms (including scissor lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cement manufacturing: |
| Preheat and clinker production assets: |
| Cyclone
preheaters (incorporating tower structure, lifts, cyclones,
precalciners, ducts, inlet chambers and meal pipes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Auto
banders (incorporating conveyors, strapping heads, coil lift systems,
strapping dispensers, accumulators and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Exit
feed up units (incorporating deflector and lift rolls, shears,
separators, tables and traverse drives) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Handling assets: |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Elevating work platforms: |
| Boom lifts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Hook lifts on truck body | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| CONSTRUCTION: |
| Cranes (mobile): |
| Heavy (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Cranes: |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Chair head grips | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chairs, T-bars and pomas | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Communication assets: |
| Communications cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Communications cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Oversnow transport assets: |
| Oversnow transporters | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Skidoos | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Ropes: |
| Main hauling rope for detachable lifts etc | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Main hauling rope for fixed grip, t-bars lifts etc | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Weather stations | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Standby power drives | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Tower heads and structures | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| High
lift service vehicles (including catering, lavatory, maintenance and
water vehicles) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Pallet assets: |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Elevating work platforms (EWPs): |
| Boom lifts (including knuckle and telescopic boom lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Residential property operators: |
| Assets generally: |
| Lifts (including hydraulic and traction lifts) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Chairs: |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Marina operation: |
| Travel lifts | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Scissor lift tables - see Table B Loading bay assets |