| MANUFACTURING: |
| Paint and coatings manufacturing: |
| Ink factory plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Paint and coatings manufacturing assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bead mills | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Bulk storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Disperser and mixer motors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Dispersers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Filling and packing assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Denesters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Filtration assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Labellers (including laser coders and label applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Printers | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Robotic palletisers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gantry cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Piping assets: |
| Manifolds | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Piping | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Racking: |
| External | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Internal | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Scales | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Testing assets: |
| Air conditioning assets (including room units and split systems) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Gloss meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Ovens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Viscometers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Vacuum lifters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Paint line conveyors | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Infrared paint dryers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Paint proportioning assets: |
| Electronic component proportioning systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Paint tinting and colour blending machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Spray booth assets: |
| Paint pumps | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| RETAIL TRADE: |
| Other store-based retailing: |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Automatic car wash assets (including rollover and tunnel washes): |
| Friction washer system assets (including gantry, rails and arches and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Detailing assets: |
| Steam cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vacuum cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hand and self serve car wash assets: |
| Ceiling and wall booms | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Vending machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Smash repair assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dust extraction systems: |
| Metal arms | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Stationary vacuum dust collection units | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Frame straightening assets: |
| Aligning benches | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chassis measuring assets: |
| Computerised | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Infrared paint dryers: |
| Heating arches | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Sanders | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spectrophotometers | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Spray bake ovens | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Water pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Painting assets: |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |