| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Forklifts - see Table B Forklifts |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Pallet jacks and pallet trucks | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Carbide
handling assets (including carry skips, drum conveyor system and drum
opening, lifting and tipping apparatus) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Rigid and semi-rigid polymer product manufacturing: |
| Lifting platforms (including scissor lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Lifting gear (including chains, lugs and swivels) | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Lifting assets: |
| C-hooks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Spreader bars | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Lifting assets: |
| C-hooks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Magnet cranes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Lifting fixtures, magnets, slings etc | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Jigs (including rollover jigs and lifting jigs) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Handling assets: |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Compactors and collection bodies on trucks (including lifting arms) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Lifting assets (including pallet jacks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Lifting and handling assets: |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Forklifts - see Table B Warehouse and distribution centre equipment and machines |
| Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines |
| Pallet jacks - see Table B Loading bay assets |
| Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Lifting assets: |
| Hoists and winches: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hydraulic and mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Lifting slings | 2 years | 100.00% | 50.00% | 1 Jul 2019 |
| 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: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| 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: |
| Mortuary assets: |
| Hoists and lifting machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |