| AGRICULTURE, FORESTRY AND FISHING: |
| Vegetable growing (outdoors) and sugar cane growing: |
| Planting assets: |
| Transplanters: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Pruning assets: |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Pruning assets: |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Beef cattle farming: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Teat spraying systems: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Clean up assets: |
| Milk line washing systems: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Feeding systems: |
| Manual | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MINING: |
| Mineral exploration services: |
| Exploration assets: |
| Seismic survey assets: |
| Total
stations (including mechanical, manual, motorised, auto lock, robotic,
universal and multi-stations) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Bung ring expanders: |
| Manual hand held | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Stunners: |
| Manual bolt stunners with cartridges | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Spirit manufacturing: |
| Bottling assets: |
| Bottle fillers: |
| Manual | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Printing: |
| Screen printing assets: |
| Press assets: |
| Screen printing presses: |
| Others
(including manual, semi-automatic and three quarter automatic carousel,
flatbed and rotary screen printing presses) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Printing support services: |
| Pre-press trade services assets: |
| Plate punch benders: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Cutting tables: |
| Manual cutting tables (including air float tables) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Manual strapping machines | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Lensmeters: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Hand tools (manual operated) - see Table B Hand tools (manual operated) |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Other store-based retailing: |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| Aircraft stairs: |
| Manual | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Fire control assets: |
| Detection and alarm systems: |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Keratometers (Ophthalmometers): |
| Manual | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Visual acuity testing assets: |
| Manual vision testers (phoropters) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Chairs: |
| Wheelchair - electric, manual, tilt in space | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Frame straightening assets: |
| Chassis measuring assets: |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lathes: |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Engravers: |
| Manual | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Presses (including flat, utility and scissor legger presses): |
| Manual | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Photographic film processing: |
| Printing assets: |
| Heat presses: |
| Automatic, manual, mug and multipurpose | 4 years | 50.00% | 25.00% | 1 Jul 2017 |