| MANUFACTURING: |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Compressor assets: |
| Compressors (including those for helium gas, industrial air and medical air) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Human pharmaceutical and medicinal product manufacturing: |
| Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Autoclaves: |
| Bench top autoclaves | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Automated cell counters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Automated colony pickers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Balances | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Biological safety cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cell harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Centrifuges: |
| Bench top centrifuges | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Computed tomography (CT) scanners | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Digital cameras | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| DNA sequencers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Electrophoresis systems (incorporating power supplies and tanks) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Electroporators | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Fermenters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Flow cytometers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Freeze dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Freezers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Gel documentation systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Glassware washers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Heating blocks | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Homogenisers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Incubators | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Liquid chromatography systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Liquid nitrogen assets (including dewars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Microtomes | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Mixers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Nano spectrophotometers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Ovens | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| pH meters | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Plate readers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Polymerase chain reaction (PCR) thermal cyclers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Real-time PCR detection machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Refrigerators | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Robotic systems (including robotic liquid handling systems and robotic sampler systems) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Shakers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Sonicators (including water bath sonicators and sonicators with probes) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Spectrophotometers (excluding nano spectrophotometers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Surface plasmon resonance (SPR) machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Vacuum concentrators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water baths (including refrigerated and shaking water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water purification systems | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Medical assets (used in common across all health care industry segments): |
| Benchtop sterilisers | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Benchtop ultrasonic cleaners | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Clinical furniture | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| X-ray viewers | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Bedside
cabinets/lockers, carts and poles, blanket warming cabinets, blood
warming cabinets, medical refrigerators and overbed tables | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| General practice medical services: |
| Anatomical medical models, plastic | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Autoclaves and sterilisers | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Automated ankle brachial pressure index (ABPI) measurement devices | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Automated external defibrillators (AEDs) - see Table B |
| Blood coagulation (INR) meters | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Cryosurgical assets: |
| Cryosurgical flasks and guns | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Liquid nitrogen storage dewers and tanks | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Dermatoscopes | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Ear irrigators | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Electrocardiograph (ECG) machines | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Examination lights: |
| Desktop/trolley | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Procedure | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Foetal heart monitors, external | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Hyfrecators - electrosurgical units | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Magnifying loupes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Medical examination beds (adjustable/electric) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Medical plaster saws | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Medical refrigerators | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Nebulisers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Ophthalmoscopes, direct and otoscopes | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Oxygen tank regulators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Portable observation machines (including vital signs monitors) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Privacy curtains and rails | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Pulse oximeters | 4 years | 50.00% | 25.00% | 1 Jul 2020 |
| Resuscitation kits | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Saddle chairs | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Scales: |
| Baby scales | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| General, heavy duty, mother/baby scales | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Sphygmomanometers (including aneroid and digital) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Spirometers | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Stethoscopes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Suction machines, portable | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Surgical instruments (including forceps, needle holders, scissors, skin graft knives) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Thermometers, digital | 4 years | 50.00% | 25.00% | 1 Jul 2020 |
| Trolleys (including instrument and treatment trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Wheelchairs | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| X-ray viewers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Specialist medical services n.e.c.: |
| Neurologists' assets: |
| Electroencephalography
(EEG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Electromyography
(EMG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Thoracic physicians' assets: |
| Body
plethysmographs (incorporating flow sensors, gas analysers, integrated
software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis exercise systems (incorporating flow sensors,
treadmills or ergometers, ECGs, pulse oximeters, integrated software and
integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis systems (incorporating flow sensors, gas analysers,
integrated software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Spirometers | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Sleep
laboratory systems (incorporating amplifiers, sensors, integrated CPAP
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Beds: |
| Electronic (including hi-lo and lo-lo beds) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Bedside cabinets, lockers and overbed tables | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Blood pressure machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Call systems | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Chairs: |
| Commode | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fallout/floating/princess | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Shower | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Wheelchair - electric, manual, tilt in space | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Defibrillators | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Drug safes | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Electronic arms for toilets | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Hoists: |
| Ceiling (incorporating tracks) | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Mobile (floor, full, standing) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Lifting slings | 2 years | 100.00% | 50.00% | 1 Jul 2019 |
| Mattresses: |
| Air | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Foam | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Medication trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Mobile suction machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Pan flushers/pan sanitisers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sensor beams and sensor mats | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Shower trolleys/mobile baths | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Syringe driven infusion pumps | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Treatment trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Walking belts | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Walking frames (including forearm walkers) | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Weighing machines and scales (including chair scales and wheelchair scales) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |