| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Woolshed assets: |
| Wool presses | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Mineral sand mining: |
| Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jan 2001 |
| Support assets: |
| Hide preparation assets: |
| Bale presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste water assets: |
| Belt filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Solids dewatering presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Assets for cheese manufacturing: |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Extractors (including presses and reamers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Preparatory and mechanical extraction assets: |
| Extruders (including screw presses) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support assets: |
| Filtration assets: |
| Plate and frame presses and polished filters | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Extruders (including expellers and screw presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Filtration assets (including plate and frame presses and pressure leaf filters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Pasta manufacturing assets: |
| Long
goods/short goods pasta making assets (including blanchers/cookers,
formers, gnocchi making machines, laminators, presses, ravioli making
machines, sheeters etc) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Pre-conditioning and extrusion assets: |
| Pellet presses (including air flow and die feeder presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Peanut oil crushing assets: |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Presses: |
| Basket | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Continuous (screw) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pneumatic (airbag) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| High density press | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Sample cutting assets (including stamping presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Clothing manufacturing: |
| Fusing machines and presses | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Plywood and veneer manufacturing: |
| Presses | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Presses (including pre-press, hot and cold presses) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Paper machine assets: |
| Size press | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Wet end assets (including forming section, head box and press section) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Printing: |
| Flexographic printing assets: |
| Printing assets: |
| Presses
(including mid web, narrow web, very wide web and wide web flexographic
presses) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2006 |
| Newspaper printing assets: |
| Offset lithography printing presses: |
| Hybrid
heatset and non-heatset webfed offset presses (incorporating integrated
control systems, dryers and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Non-heatset
(coldset) webfed offset presses (incorporating integrated control
systems, folders, pasters, reelstands and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Offset lithography printing presses used in commercial printing generally: |
| Heatset
webfed offset presses (incorporating integrated control systems,
coaters and other peripheral equipment) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Screen printing assets: |
| Press assets: |
| Heat presses used in sublimation finishing | 25 years | 8.00% | 4.00% | 1 Jan 2006 |
| Pen and pad print machines | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Screen printing presses: |
| Automatic
presses (including in-line multicolour presses) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Cylinder presses | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Others
(including manual, semi-automatic and three quarter automatic carousel,
flatbed and rotary screen printing presses) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry ice presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Tablet presses | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Glass
laminating assets (including assembly clean room assets, autoclaves,
heaters, laminating lehr furnaces, ovens, pre-presses, presses and
vacuum bag furnaces) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Roller presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Manufacturing, trimming and pressing assets: |
| Cranes (used to load boards into presses and unload boards from presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Steel railway sleeper manufacturing assets: |
| Crop shear and presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Form presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punch presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Machining/finishing assets: |
| Trim presses (hydraulic type and crank type) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Trim tools used in trim press machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| In-line presses and punches | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Engineering workshop assets: |
| Keyway broaching presses | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel sheet metal forming assets: |
| Brake presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Spring and wire product manufacturing: |
| Spring manufacturers' plant: |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Tooling: |
| Dies (for press brakes) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Alignment, positioning and verification assets: |
| Axle
and frame alignment assets (including frame presses) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Folders (including pan brakes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Press brakes (brake presses) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tube benders | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Guillotine shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plasma cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Scribing
and number stamping machines (including chassis number
scribing/stamping machines and vehicle identification number stamping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Presses
(including production presses and production supporting presses such as
die spotting presses, tryout presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Maintenance workshop and tool room assets: |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Waste
treatment assets generally (including dosing systems, flotation waste
treatment systems, heaters, oil removing systems, skimmers and sludge
presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Portable presses (including hydraulic power presses) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Stationary machines: |
| Pedestal drills (drill presses) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Belt presses | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Screw presses | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Wool wholesaling: |
| Wool presses | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Vacuum presses | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Drill presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Bending machines: |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Tooling: |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Presses (including flat, utility and scissor legger presses): |
| Air operated, semi automatic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Manual | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Photographic film processing: |
| Finishing assets: |
| Laminators: |
| Vacuum press | 23 years | 8.70% | 4.35% | 1 Jul 2017 |
| Printing assets: |
| Digital presses | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Heat presses: |
| Automatic, manual, mug and multipurpose | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Large format flatbed | 6 years | 33.33% | 16.67% | 1 Jul 2017 |