| MINING: |
| Mineral dressing assets: |
| Magnetic separation assets (including cross belt, drum and disc types) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Magnetic separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Iron ore mining: |
| Mineral dressing assets: |
| Magnetic separation assets: |
| LIMS (low intensity magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| WHIMS (wet high intensity magnetic separators) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mineral sand mining: |
| Magnetic
separation assets (including belt and drum separators, electromagnetic
separators, induced roll and rare earth magnetic separators and wet high
intensity magnets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Mineral exploration services: |
| Exploration assets: |
| Geophysical survey assets: |
| Portable
ground geophysical assets (including electromagnetics, ground
magnetics, ground penetrating radars and radiometrics) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Barley
and malt cleaning assets (including deculmers, dust extractors,
indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| De-stoners, gravity separators and magnetic separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Quality control assets: |
| Magnets and magnetic separators | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Reconstituted wood product manufacturing: |
| Magnetic separators | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Ferrous and magnetic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Utility locator (underground service locator) assets: |
| Magnetic locators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Hotplate magnetic stirrers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Magnetic
resonance imaging (MRI) systems (incorporating scanners, cooling
systems, radio frequency coil accessories, integrated computer and
integrated software) | 7 years | 28.57% | 14.29% | 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: |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |