| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MINING: |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Bottom
hole assemblies (including logging while drilling tools, measuring
while drilling tools, motors and stabilisers) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Laboratory assets: |
| Colorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Furnace ovens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Gas chromatograph analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Moisture
and protein analysers, electronic (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Spectrophotometers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Vacuum separators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Seed samplers, hydraulic driven | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Reconstituted wood product manufacturing: |
| Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Slab
sizing systems (incorporating side guard measuring devices and stands,
slab sizing unit supports, cameras and light banks) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Measuring
assets (including micrometers, protractors, tapes, and vernier
callipers) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| 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: |
| Measuring
assets (including height gauges, micrometers, surface measuring
machines and vernier calipers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Navigation aids: |
| Distance measuring assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Measuring assets: |
| Micrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Frame straightening assets: |
| Chassis measuring assets: |
| Computerised | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| 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: |
| 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: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Photographic film processing: |
| Framing assets: |
| Automatic measuring stops | 10 years | 20.00% | 10.00% | 1 Jul 2017 |