| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Electric | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Fence energisers for electric fences: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Sheep farming: |
| Crutching machines, portable type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle yards (including races and coolers (steel and timber)): |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Saws: |
| Portable chain | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| MINING: |
| Petroleum exploration services: |
| Exploration assets used onshore: |
| Portable messing and sleeping huts | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Mineral exploration services: |
| Exploration assets: |
| Geophysical survey assets: |
| Down
hole geophysical assets (including acoustic televiewers, callipers,
density tools, dipmeters, draw works, neutron probes, sonic probes,
receiver/transmitter modules and sondes): |
| Portable assets | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Portable
ground geophysical assets (including electromagnetics, ground
magnetics, ground penetrating radars and radiometrics) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Portable messing and sleeping huts | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Portable batch pasteurisers | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Clothing manufacturing: |
| Lights - portable | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Safety assets: |
| Gas leakage monitors: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Safety assets: |
| Gas detectors: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| ISOtainers and portable tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Gas detectors: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| Hand
held and portable spot welders (including transformers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Hand tools (including portable power tools, sealer guns and spray guns) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Portable presses (including hydraulic power presses) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Support assets: |
| Portable train weighing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| Portable: |
| Reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Portable dust extractors | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Portable wet and dry vacuum cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Support assets: |
| Air compressors (portable) - see Table B Air compressors (portable) |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bins: |
| Stationary and portable compactor bins | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Trommels (incorporating wheels, motors and gearboxes): |
| Portable | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| CONSTRUCTION: |
| Block and brick elevators (portable) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Power supply assets: |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Saws, bench and mitre, portable | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Courier pick-up and delivery services: |
| Pick up and delivery equipment: |
| Portable
hand held barcode readers (including point of delivery capture devices
and delivery information acquisition devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Radio frequency terminal assets: |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Lighting assets: |
| Portable lights | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Microphones: |
| Field and portable microphones | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Television broadcasting: |
| Cameras: |
| Portable
cameras (including camcorders, electronic field production (EFP) and
electronic news gathering (ENG) cameras) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Lighting: |
| Portable lighting | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Electronic information storage services: |
| Modular
data centre (including portable containerised data centre modules,
prefabricated data centre modules - able to be transported) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Safes: |
| Safes (portable) | 40 years | 5.00% | 2.50% | 1 Jul 2019 |
| Vaults (demountable or portable) and demountable strongrooms | 100 years | 2.00% | 1.00% | 1 Jul 2019 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Evaporative coolers, portable | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Vacuum cleaners, portable | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Portable
structures (sheds, site office trailers, portable toilets and washrooms
etc) used for a temporary period in offsite locations (e.g.
construction sites) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Residential property operators: |
| Assets generally: |
| Evaporative coolers: |
| Portable | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Vacuum cleaners: |
| Portable | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| X-ray assets (excluding direct radiography assets): |
| Mobile or portable x-ray units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Professional photographic services: |
| Lighting assets: |
| Electronic flash units (including compact flash heads, monolights): |
| Portable | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Portable flash units (including flashguns) | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Extractors for carpet and upholstery cleaning: |
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Pressure washers: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Scrubbers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Sweepers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Other portable (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Ventilators: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| General practice medical services: |
| Portable observation machines (including vital signs monitors) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Suction machines, portable | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Podiatry services: |
| Podiatrists' assets: |
| Electric nail drills: |
| Portable dust extraction drills | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Child care services: |
| Play area assets: |
| Sandpits, freestanding (including portable sandpits and sandpit covers) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Tents, portable (including gazebos, marquees and tepee play tents) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Stables, portable types | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Brake disc and drum grinding lathes: |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: |
| Spot
extractors (including portable handheld and brief case size extractors
for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Vacuum cleaners: |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |