| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| General assets: |
| Refrigeration assets: |
| Insulation panels used in cool rooms | 40 years | 5.00% | 2.50% | 1 Jul 2006 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Tunnel inlet panels | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Assets for yoghurt manufacturing: |
| Incubation room assets: |
| Insulated sandwich panels | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| 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): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
| Industrial gas manufacturing: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs) and variable
speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs), switchgear
and variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanker filling assets: |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator panels, fire retardant lines and foam storage
tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Control
system assets - see Table B Control systems and control system assets
(including control cabinets and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and variable speed
drives (VSDs)) |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Curing bays: |
| Foam
sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Automated trowel machines (incorporating crane and trowel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Concrete distribution stations: |
| Distributors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Flying buckets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Curing chambers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Laser beam alignment systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pallet receivable stands (excluding pallet vibrating stands) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pallet transport systems: |
| Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Track work | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Transversals (including continuous transfer wagons) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallet vibrating stands | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rack feeders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutter transporting assets (including automated roller conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Shutters | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Turning machines (including flippers and tilting assets) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Control systems assets: |
| Instruments
(including temperature probes, control panels, gas analysers, location
sensors, carbon monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma ray detectors, hot
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Control systems (including mimic panels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Sawing machines: |
| Panel saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Solar: |
| Photovoltaic
electricity generating system assets (incorporating photovoltaic
panels, mounting frames and inverters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Insulation panels used in cool or freezer rooms | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Television broadcasting: |
| Routing systems (incorporating control panels, hardware and switchers) | 11 years | 18.18% | 9.09% | 1 Jul 2005 |
| Telecommunications services: |
| Backbone network assets: |
| Optical patch panels | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Fire control assets: |
| Detection and alarm systems: |
| Fire indicator panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Emergency warning and intercommunication systems (EWIS): |
| Master emergency control panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Outdoor assets: |
| Gardening watering installations: |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Security and monitoring assets: |
| Security systems: |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| X-ray assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Annunciator panels | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Skating rink plant: |
| Surface (synthetic panels) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |