| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Agriculture: |
| Hop growers' plant: |
| Hop picking machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Nursery and floriculture production: |
| Packaging assets: |
| Bunching and bundling machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Grading machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Planting assets: |
| Potting machines (including pot and bag fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Casing machines (includes casing mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Slicing machines | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Weighing machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Crop protection assets: |
| Banana bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sheep farming: |
| Crutching machines, portable type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Woolshed assets: |
| Grinding machines for sharpening cutters | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing machines | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Manure composting and screening machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Transfer machines - farm trolley to setter trolley | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Transfer machines - setter tray to hatcher basket | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Weighing machines | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bag sewers - see Table B Packaging machines |
| Palletisers and depalletisers - see Table B Packaging machines |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Sintering process assets (including continuous sintering machines) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Materials handling assets: |
| Weighing machines (including weighers for feeders and conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Surface mobile mining machines: |
| Bucket wheel excavators | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Cranes | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Dozers | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Draglines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Drill rigs (Production) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Electric rope shovels | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Generators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Hydraulic excavators (including hydraulic front shovels) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Lighting systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Scrapers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Skid steer loader | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Tool carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous haulage systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous miners | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Drill rigs: |
| Diamond | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Production | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Feeder breakers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Jumbos | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Load-haul-dump machines | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Long-wall equipment: |
| Armoured face conveyors | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Beam stage loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Impact crushers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mobile conveyors tail end | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Shearers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Shearer carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Maintenance vehicles | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Personnel transporters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Raise borers and down reamers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Roof bolters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Scissor lifts | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Shuttle cars | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Skid steer loaders | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Underground haulage trucks | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Wheel loaders | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Chine bone removal machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| De-sinewed mince meat machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dicing and mincing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Frenching machines | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Loin/saddle deboning machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Skinning or denuding machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| X-ray and chemical lean analysis machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cold storage assets: |
| Carbon dioxide (C02) snow making machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Packaging assets: |
| Automatic carton erecting and lidding machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bagging machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Labelling machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Netting machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Strapping machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Rendering plant: |
| Bagging/weigh batching machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Slaughter floor assets: |
| Knife blade sharpening machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Offal processing assets: |
| Intestine processing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Specialised pork slaughter floor assets: |
| De-hairing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Cut up & portion cutting assets: |
| Cut-up machines (for body, breast, legs, necks, wings etc) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Deboning area assets: |
| Extruders, grinders and mechanical deboned meat (MDM) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Further processing assets: |
| Coating machines, breaders, dusters etc | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Filling machines (including Kiev, sausage, stuffing etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Killing equipment: |
| Controlled atmosphere stunning (CAS) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Packaging
machines generally (bagging machines, batchers, carton and case
erecting and closing machines, inspection equipment (checkweighers,
metal detectors etc), multihead and singlehead weighers, palletisers and
depalletisers, product identification labellers, robotic pick and place
machines and wrapping machines) - see Table B Packaging machines |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Flake ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Post-production and packaging assets: |
| Clipping/tying/stringing machines (including tie clipping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Packaging
machines generally (bagging machines, carton and case erecting and
closing machines, inspection equipment (checkweighers, metal detectors
etc), multihead and singlehead weighers, palletisers and depalletisers,
product identification labellers, robotic pick and place machines and
wrapping machines) - see Table B Packaging machines |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Raw material preparation and receiving assets: |
| Carton shredding/stripping machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Curing machines | 17 years | 11.76% | 5.88% | 1 Jul 2016 |
| Decartoning machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets for cheese manufacturing: |
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Continuous cheese making machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Moulding machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Assets for ice cream manufacturing: |
| Moulding machines, moulds and moulding line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Slush machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Packaging assets: |
| Butter patting machines | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Cartoning
assets (including carton and case erecting, packing and closing
machines, and carton and box sealers/tapers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cheese wrapping machines (including overwrappers and thermoforming machines) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Product identification labellers (including coding machines and label applicators) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Box sealers (including taping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Form fill and seal machines - see Table B Packaging machines |
| Labellers - see Table B Packaging machines |
| Multihead weighers - see Table B Packaging machines |
| Palletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Handling assets: |
| Bottle rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Inspection assets: |
| Vision
inspection assets (including cap inspection/rejection systems and label
inspection machines) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Packing assets: |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Support assets: |
| Laboratory equipment: |
| Electronic
(including high performance liquid chromatography or HPLC machines,
refractometers, spectrometry machines and titrimetric analysers) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Bottle rinsing machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Filling machines (including aseptic, bucket and portion control) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Labellers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Capping machines: |
| Cappers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Induction sealers | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Palletisers and depalletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Margarine and shortening processing assets: |
| Pin rotor machines (including plasticators and complectors) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Crushing
and breaking assets (including grinders, flaking machines and seed
crackers) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Packaging assets: |
| Bag sewers - see Table B Packaging machines |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cartoning assets (including carton and case erecting, packing and closing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Coding machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Robots (pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping machines (including shrink and stretch wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Bag sewers - see Table B packaging machines |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Inspection
equipment (including check weighers, metal detectors, counting machines
etc) - see Table B Packaging machines |
| Multihead and singlehead weighers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers)
- see Table B Packaging machines |
| Rice milling assets: |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Quality control assets: |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Milling machines (including flaking mills, pellet mills and shredding mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Packaging
assets (including cartoners, casepackers, case palletisers,
checkweighers, fillers, label applicators, robotic pick and place
packaging machines, shrink wrappers and stretch wrappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Long
goods/short goods pasta making assets (including blanchers/cookers,
formers, gnocchi making machines, laminators, presses, ravioli making
machines, sheeters etc) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Packaging
assets (including accumulators, bag closers, bread baggers, box and
carton making machines, finished product check weighers, flow wrappers,
metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Secondary
process assets (including cake folders, creamers, depositors, enrobers,
icing machines, sandwiching machines and sprinklers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice extraction assets: |
| Cane shredding machines (incorporating drives) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottling assets: |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| UV disinfectors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Inspection
equipment (including check weighers, metal detectors, counting
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Product
identification labellers (including decorating, applicator and coding
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Chocolate making assets: |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Jelly and sugar lolly making assets: |
| Coating and dusting machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Oiling machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill seal machines, shaped foil
wrappers, stick/bunch/sleeve wrappers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Packaging assets: |
| Form
fill and seal packaging machines (including flat bottom, flat top and
bottom, pillow shape, stand up and vacuum brick pack packaging machines) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Frozen appetiser and finger food manufacturing assets: |
| Appetiser forming machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mixing
assets (including meat mincers, meat mincer/blenders, mixer/grinding
machines and mixers generally) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
lasagne manufacturing assets generally (including cookers, cutters,
depositors, extruders, lasagne making machines, mixers and sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen pizza manufacturing assets: |
| Pizza
sauce and topping application assets (including can opening machines,
cheese shredding assets, depositors, enrobers, topping applicators and
water coating sprayers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pocket pizza making machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Forming drums/machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Packaging and quality control assets: |
| Cartoners (including inner and outer cartoning machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Case sealing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coding machines (including laser coding machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Peanut processing assets: |
| Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tea processing assets: |
| Packaging assets: |
| Bagging machines (including flow wrappers and roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Packaging machines: |
| Form fill and seal packaging machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Generally
(including flat bottom, flat top and bottom, pillow shape and stand up
packaging machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Vacuum brick pack packaging machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Strap cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Packing assets: |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Malt milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Packaging assets: |
| Bottle and can filling and sealing assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bottle and can handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bottle and can packing assets: |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Keg line assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Coding machines | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| External washing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Internal washer and filler machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Support assets: |
| Inert gas systems: |
| Dry ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Scour machine | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Re-wind machines | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Roll-up machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sample binding assets (including binders and sewing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile finishing and other textile product manufacturing: |
| Flock manufacturing plant: |
| Carding machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Knitted product manufacturing: |
| Knitting machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Clothing manufacturing: |
| Cutting machines and tables | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Dyeing machines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Fusing machines and presses | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Hat pressing machines | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Sewing machines: |
| Banding | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Button sewer, clip attaching | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Embroidery - single and multi-head | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| High speed industrial | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Millinery | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Overlocker | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Stud setting machines | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Paper machine assets: |
| Dry end assets (including calenders, coaters and reelers) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Dryers (including MG cylinder and yankee cylinder) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Size press | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Wet end assets (including forming section, head box and press section) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Sanitary paper product manufacturing: |
| Finishing and converted paper product manufacturing assets: |
| Generally
(including machines for manufacturing disposable facial and toilet
tissues, paper tablecloths, paper table napkins, interleaved and rolled
paper towels) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hygienic paper product manufacturing assets: |
| Fluff
preparation assets (including hammer mills, cutting machines, fluff
forming drums, compacting rollers and carding machines) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Generally
(including machines for manufacturing disposable nappies, sanitary
napkins, sanitary liners and tampons) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Packaging assets: |
| Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Coding and labelling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Flexographic printing assets: |
| Ancillary assets: |
| Anilox roll cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Sleeve mounting machines | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Newspaper printing assets: |
| Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) |
| Reel processing, storage and transport assets: |
| Stripping machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Screen printing assets: |
| Ancillary assets: |
| Sign cutting machines | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Press assets: |
| Pen and pad print machines | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Bagging and wrapping machines (including palletisers) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Banding and tying machines | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Foil stamping machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sewing machines | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry ice cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder brushing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder stamping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder valving machines (incorporating safety enclosures) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Automated packing machines | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Bag sewers - see Table B Packaging machines: Bag sewers |
| Labelling machines (including date printers) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| Sizing screen machines | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Blister pack packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Blow-fill-seal (BFS) machines | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Bundlers and bundle packing machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Labelling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Robotic pick and place packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Production assets: |
| Tablet and capsule coating machines, coating drums and coating pans | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Laminating machines | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Packaging assets: |
| Labelling machines | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pouch and bag making machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Racking machines | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Recycling machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Slitting machines and perforation units | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Bagging and de-bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bending machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Blow moulding machines | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Flange makers (pipes) and belling machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Injection moulding machines (incorporating hydraulic power packs but excluding moulds): |
| Expanded polystyrene and expanded polypropylene moulding machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Generally | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Punch machines | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Splitting/skiving machines | 9 years | 22.22% | 11.11% | 1 Jul 2016 |
| Trimming machines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Filling machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Forming machines (incorporating shearing and distribution systems) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| CNC machines | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Drilling and/or milling machines (including horizontal and vertical drilling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Edgers: |
| Arrissing machines | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Glass washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Plastic film applicators (spotstick machines) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Packaging assets: |
| Packing/bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Block/brick/paver making assets: |
| Block/brick/paver making machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletising and packaging assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fibre cement building boards manufacturing assets: |
| Manufacturing, trimming and pressing assets: |
| Hatschek machines (including tub machines) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Automated trowel machines (incorporating crane and trowel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Turning machines (including flippers and tilting assets) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pipe manufacturing assets: |
| Cage machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pipe making machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Trowel machines | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Coil handling assets: |
| Marking machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Mill roll shop assets: |
| Bearing washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Floor plate or checker plate machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Strapping machines (including radial and circumferential) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Walking beam furnace assets: |
| Furnaces
(incorporating structure, charging machines with synchronising drive
trains, refractories, walking beam floors, furnace hydraulic systems,
and charge and discharge doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop removal machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cut to length machines and torch cutters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| De-burring machines (incorporating fixed drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slab or billet marking machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Cut to length machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Aluminium smelting: |
| Cranes and gantries (including cell tending machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Metal
casting assets (including casting machines, casting wheels, crucibles,
foam filters, furnaces, in-line metal treatment assets, stacking
machines and weighing machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Deodorising machines/fume extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Die casting machines (including high pressure, low pressure and gravity type machines) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Impregnation machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Machining/finishing assets: |
| Blast machines (including shot, sand, bead) | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Drilling machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Linishing belt machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Trim tools used in trim press machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Vibrating machines (including rumbling and knock out machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Sand casting assets: |
| Core making machines (core blowers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Sand core making machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Testing assets: |
| Co-ordinate measurement machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Leak and pressure testing machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| X-ray machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Engineering workshop assets: |
| Drilling machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Manual strapping machines | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Drilling machines (including bench and radial drills) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Gang and turret punching machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Riveting machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spring and wire product manufacturing: |
| Spring manufacturers' plant: |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Coupling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Welding assets: |
| Stud welding machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Paint shop assets: |
| Paint proportioning assets: |
| Paint tinting and colour blending machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Folders (including pan brakes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Press brakes (brake presses) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tube benders | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Scribing
and number stamping machines (including chassis number
scribing/stamping machines and vehicle identification number stamping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Wheel alignment assets: |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Inspection
and measuring assets (including accelerometers, accuracy measurement
tools, desktop friction and wear testers, dualscopes and measuring and
evaluation machines generally) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Maintenance workshop and tool room assets: |
| Cutting machines (including gas cutters and plasma cutting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Measuring
assets (including height gauges, micrometers, surface measuring
machines and vernier calipers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet processing assets: |
| Blank/sheet turnover machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Destacking/stacking machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Tooling assets: |
| Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Engine assembly and engine component sub- assembly assets: |
| Assembly
and sub-assembly assets generally (including assembly machines,
balancing machines, bearing shell detection assets, crank and piston
spin test machines, oil filling machines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Engine
component machining line assets (including broaching machines,
deburring machines, gauging machines, honing machines, leak testing
machines, machining centres, pallet loading systems, surface grinding
machines, transfer machines, washing machines etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Toolroom assets: |
| Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other motor vehicle parts manufacturing: |
| Piston ring manufacturing plant: |
| Precision machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Milling machines (including gantry) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Computer numerical control (CNC) machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Degreasing machines (including washing machines) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Metal working precision machines (including automatic lathes, milling machines, jig borers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Sheet metal machines (including benders and folders, guillotines and roll formers) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| CNC milling machines | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Deblocking and lens cleaning machines (including ultrasonic washers) | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Lens coating machines | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lens tinting machines | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Protective lacquering or surface saver taping machines | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Sawing machines: |
| Band saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Circular saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Mitre saws (drop saws) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Panel saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Table saws | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Stationary machines: |
| Computer numerical control (CNC) machines (including CNC routers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Edge banders | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Pedestal drills (drill presses) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Sanders
(including belt sanders, drum sanders, edge sanders, spindle sanders
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| Spindle moulders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Thicknessers/Buzzers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Upholstery assets: |
| Sewing machines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| CONSTRUCTION: |
| Bending machines (bar, angle or rod) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other heavy and civil engineering construction: |
| Automatic welding machines (used at sea in construction of submarine pipelines) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| WHOLESALE TRADE: |
| Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines |
| Dimensioning machines | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Lifting and handling assets: |
| Forklifts - see Table B Warehouse and distribution centre equipment and machines |
| Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines |
| Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines |
| Racks - see Table B Warehouse and distribution centre equipment and machines |
| Packaging assets: |
| Carton sealers and box taping machines | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Pallet wrappers - see Table B Packaging machines |
| Trolleys - see Table B Warehouse and distribution centre equipment and machines |
| RETAIL TRADE: |
| Refrigeration assets: |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Motor vehicle tyre or tube retailing: |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel alignment machines | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Wheel balancing machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Fuel retailing: |
| Convenience store assets: |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Point of sale assets: |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Doughnut making machines | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Butcher assets: |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli Assets: |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Juicing machines, commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Popcorn machines | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Support and other assets: |
| Balers
(for cardboard and plastic) - see Table B Warehouse and distribution
centre equipment and machines |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Other store-based retailing: |
| Newspaper wrapping machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Laundry assets in guestrooms: |
| Washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Laundry assets used by hotel/motel operators: |
| Washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Dishwasher machines | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Refrigeration assets: |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| Hand held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Railway rolling stock: |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Postal services: |
| Postal delivery services: |
| Flat mail optical character reading and sorting machines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Automated storage and retrieval machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Balers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Carts/buggies | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| Pallet assets: |
| Dispensers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Radio frequency terminal assets: |
| Barcode readers/scanners | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Refrigeration assets - see Table B |
| Roll cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Voice picking assets: |
| Battery chargers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Headsets | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Terminals (on person) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Film cleaning machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film colour analysers and colour grading machines | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Film printing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film processing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Post production video assets: |
| Telecine
chains (incorporating colour correctors, film time code readers, grain
and noise reduction systems and telecine machines) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) |
| Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Cash handling assets: |
| Coin counters and sorters, and coin deposit machines (CDMs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Weighing machines (such as coin scales, digital weighing machines, and note scales) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Washing machines | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Residential property operators: |
| Laundry assets: |
| Washing machines | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Real-time PCR detection machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Surface plasmon resonance (SPR) machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| Anaesthesia machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Professional photographic services: |
| Support assets: |
| Wind machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Anaesthesia machines | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Diathermy and cautery machines/electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Haemodialysis machines | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Mechanical assist assets: |
| Cardiac bypass and heart lung machines | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| General practice medical services: |
| Electrocardiograph (ECG) machines | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Portable observation machines (including vital signs monitors) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Suction machines, portable | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Blood pressure machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Mobile suction machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Weighing machines and scales (including chair scales and wheelchair scales) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Support assets: |
| Kitchen assets: |
| Ice making machines | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Laundry assets: |
| Washing machines | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Laundry assets: |
| Washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Cardiovascular training machines: |
| Cross trainers, steppers and treadmills | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Exercise bicycles (including spin bicycles, upright and recumbent bicycles) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Rowing machines | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Resistance
training machines (including abdomen, arm, back, chest, hip, leg,
shoulder and multiple training machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Ski maintenance machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Horse training (racing): |
| Support assets: |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 66.67% | 33.33% | 1 Jul 2021 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Children's rides | 5 years | 40.00% | 20.00% | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Dedicated video games/simulators | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Interchangeable video game kits | 1 years | 200.00% | 100.00% | 1 Jul 2001 |
| Juke boxes (CD) | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Photo-image machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pinball machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Billiard tables | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rides and devices (fixed or mobile): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Gambling activities: |
| Totalisators: |
| Ancillary equipment (e.g. ticket issuing machines) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Casino operations: |
| Poker/gaming machines | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Poker/gaming machines system hardware (used for monitoring) | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Refrigerant recovery machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automatic transmission flush and fill machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel alignment machines | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Wheel balancing machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vending machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Smash repair assets: |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Tooling: |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Hairdressing industry assets: |
| Coffee making machines (including espresso and drip filter type) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hairdryers and heat accelerator machines (excluding hand held) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Funeral, crematorium and cemetery services: |
| Mortuary assets: |
| Embalming machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hoists and lifting machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Dry cleaning and laundry assets: |
| Dry cleaning machines | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Support assets: |
| Heat seal machines for labelling laundry items | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Soap dispenser machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Photographic film processing: |
| Binding assets: |
| Building-in machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Casing-in machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Cutting machines (guillotines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Die cutting machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Folding machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Hole punching machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Sewing machines | 5 years | 40.00% | 20.00% | 1 Jul 2017 |