| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Planting assets: |
| Soil mixers | 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 |
| Beef cattle farming: |
| Feed handling assets: |
| Feed mixers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Feed mixer trucks | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Pig farming: |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Mixers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| MINING: |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Pork brine and marinade mixers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Hide preparation assets: |
| Sheep skin and hide mixers, salt tumblers and agitators | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| Poultry processing: |
| Further processing assets: |
| Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Mixers and blenders | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets for ice cream manufacturing: |
| Blenders and mixers: |
| Bench mounted planetary mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Hand-held stick blenders | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Pectin mixers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| General cereal food processing assets: |
| Blenders
and mixers (including drum mixers, paddle blenders/mixers and ribbon
blenders/mixers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Blenders and mixers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Fixed bowl spiral mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Planetary mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Mud mixers/minglers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation and crystallisation assets: |
| Magma mixers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Affination assets: |
| Magma mixers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support assets: |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Mixers (including batch and paddle) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Wet process assets: |
| Mixers (including batch and paddle) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Mixers (including paddle, premix and ribbon screw) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Drying, coating, cooling and addition assets: |
| Post pellet addition systems (incorporating mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Liquid feed assets: |
| Mixers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| 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: |
| 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 base making assets: |
| Dough mixers | 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: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Cooking assets: |
| Meal mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Ammonia/air mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Ribbon mixers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Granulators and mixer/granulators | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Disperser and mixer motors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Batch house assets: |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Forming station assets (excluding forming plates and pin mixers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pin mixers | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Mixers used in wet ready-mixed plants | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Truck transit mixers: |
| Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Trucks - see Table B Motor vehicles and trailers |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Batching and mixing assets: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| Storage, preparation and mixing assets: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Concrete manufacturing assets: |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Water treatment assets: |
| Tanks: |
| Conditioner,
slurry, polymer, liquid flocculants and mixer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Hot blast system assets: |
| Cold blast mains (incorporating snorts and mixer valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Balling assets: |
| Mixers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Inline mixers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Treatment assets: |
| Secondary treatment assets: |
| Mixers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| CONSTRUCTION: |
| Concreting assets: |
| Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Bakery assets: |
| Mixers (including planetary and spiral mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli Assets: |
| Sushi making assets (including rice cookers, rice mixers and sushi robots) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Chemical agitators and mixers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Television broadcasting: |
| Audio boards, consoles and mixers | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Concreting assets: |
| Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Mixers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Overhead tank mixers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Bowl mixers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Small appliances (including blenders, food processors, mixers and toasters) | 4 years | 50.00% | 25.00% | 1 Jul 2020 |