| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Harvesting assets: |
| Picking platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Sheep farming: |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Weigh bars, weigh indicators and weigh platforms | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Platform scales | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Offshore platforms: |
| Generally
(including accommodation modules, flare structures, helidecks, jackets,
primary steel work and topsides secondary steel work) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Topsides
tertiary steelwork (including handrails, ladders and stairs) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Generally (including offshore platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Offshore
drilling rigs (including blow out preventers, drilling fluid
circulation systems, hoisting and rotary systems, platforms, rig
powering and transmissions) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Rise and fall platforms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cold storage assets: |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Slaughter floor assets: |
| Rise and fall platforms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Platforms and gantries | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Raw material preparation and receiving assets: |
| Floor scales (platform scales) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Steelwork structures (including ladders, platforms and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Oil and fat manufacturing: |
| Packaging assets: |
| Platform scales - see Table B Platform scales |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Access platforms | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Spirit manufacturing: |
| Support assets: |
| Floor scales (platform scales) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Platform scales | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Platform scales | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Rigid and semi-rigid polymer product manufacturing: |
| Lifting platforms (including scissor lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Steelwork structures (including gantries, platforms and walkways) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Vertical
masts and other elevating work platforms - see Table A Rental and
hiring services (except real estate) (66110 to 66400), Elevating work
platforms (EWPs) |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Trolley transfer platforms (including transversals) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Blast furnace assets: |
| Emissions control assets: |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace proper assets: |
| Furnace
support assets (including maintenance platforms and control and switch
rooms) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Coke making assets: |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Pellet making assets: |
| Dewatering assets: |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Sinter making assets: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Handling assets: |
| Elevating
work platforms - see Table A Rental and hiring services (except real
estate) (66110 to 66400), Elevating work platforms (EWPs) |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Steelwork
structures (including access and storage platforms, bollards, ladders
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Access and assembly platforms | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Elevating work platforms: |
| Boom lifts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance work platforms | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| WHOLESALE TRADE: |
| Lifting and handling assets: |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Trolleys, stock type (including roll cages, platform trolleys, etc) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Courier pick-up and delivery services: |
| Inspection assets: |
| Scales: |
| Floor (platform) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Elevating work platforms (EWPs): |
| Boom lifts (including knuckle and telescopic boom lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Ladders (including stepladders, work platforms extension ladders, trestles and planks): |
| Aluminium | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Fibreglass | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Rail surveying assets: |
| Platform clearance gauges | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Elevating work platforms | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Gait analysis assets: |
| Computerised
systems (incorporating in-shoe pressure analysis or platform based
pressure mats, integrated hardware and integrated software) | 4 years | 50.00% | 25.00% | 1 Jul 2003 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Platform scales | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Horse training (racing): |
| Support assets: |
| Platform scales | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Work platform ladders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Funeral, crematorium and cemetery services: |
| General assets: |
| Scales: |
| Platform scales - see Table B |