| AGRICULTURE, FORESTRY AND FISHING: |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| High pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Water assets: |
| Drinking
systems (incorporating tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Leaching process assets: |
| Pressure | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Pressure vessels | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Mineral dressing assets: |
| Filtration assets (including pressure filtration and vacuum filtration equipment) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Oil and gas extraction: |
| Gas production assets: |
| Instruments (including level, pressure and temperature indicators) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Oil production assets: |
| Instruments (including level, pressure and temperature indicators) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Iron ore mining: |
| Infrastructure support assets: |
| Blowers, high pressure | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Gold ore mining: |
| Gold ore processing assets: |
| Concentrators (including inline pressure jigs and mechanical concentrators) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Nickel ore mining: |
| Nickel ore processing assets: |
| Reagent pumps (including high pressure acid leach pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Pressure vessels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Instrumentation (including flow meters, level transmitters, pressure transmitters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Filters (including membrane, pressure and vacuum filters) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Cookers: |
| Rotary pressure sterilisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Filtration assets: |
| Pressure leaf filters | 20 years | 10.00% | 5.00% | 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: |
| Filtration assets (including plate and frame presses and pressure leaf filters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Extraction
and evaporation assets (including decanters, evaporators/finishers,
flash vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Inert gas systems: |
| Gas storage pressure tanks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Pressure tanks (for sparkling wine) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Local indicators (pressure, level and temperature) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Support and other assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Customer installations assets: |
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: |
| Pressure swing adsorption (PSA) systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Adsorption systems (including pressure and thermal swing) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Support assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Pressure vessels (other than air/shock blast units) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Unloading/loading assets: |
| Railcar
and truck unloaders (including pump unloading and vacuum pressure
unloading systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| 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 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pellet making assets: |
| Dewatering assets: |
| Pressure filter pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Die casting machines (including high pressure, low pressure and gravity type machines) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Testing assets: |
| Leak and pressure testing machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Cleaning assets (including high pressure cleaners) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Low pressure (LP) gas storage holders | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): |
| Generally | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Polyvinylchloride (PVC) pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used in water supply: |
| Valves: |
| Pressure reducing valves | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water supply control systems assets: |
| Pressure sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage service connection assets: |
| Low pressure pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewer
mains: Being lengths of collection sewers measured from manhole to
manhole (including branch, main, pressure, reticulation, sub-main and
trunk sewers) (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves: |
| Pressure reducing valves | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Solid waste collection services: |
| Washing assets (including pressure washers) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Leak protection pressure systems | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Water pumps: |
| Single residence pressure pumps | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Pressure filters | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (C02) end-tidal monitors, ECGs and pulse oximeters) | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Pressure washers: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Trailer or truck mounted | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Angiography assets: |
| Patient
gantries or tables, patient monitoring assets, positioning assets and
pressure injectors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| General practice medical services: |
| Automated ankle brachial pressure index (ABPI) measurement devices | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| 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 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Blood pressure machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Measuring assets: |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pressure washers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Automatic car wash assets (including rollover and tunnel washes): |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Smash repair assets: |
| Water pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |