| MANUFACTURING: |
| Printing: |
| Digital
printing assets (including flatbed digital printers, ink based thermal
imaging printers, ink jet printers, spray jet digital printers and toner
based printers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Flexographic printing assets: |
| Ancillary assets: |
| Anilox roll cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Anilox trolley tugs | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Ink dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Sleeve mounting machines | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Sleeves | 2 years | 100.00% | 50.00% | 1 Jul 2006 |
| Printing assets: |
| Die
cutters, flexo/folder/gluers (see Table A Pulp, paper and converted
paper product manufacturing (15100, 15210, 15220 and 15290), box and
carton making 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: |
| Ancillary assets: |
| Automated
guided vehicles (AGVs) (including laser guided vehicles and track
mounted automated vehicles) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Gripper conveyor systems (incorporating drive chains, grippers and tracks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Ink pumps (mechanical) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Buffering/print line storage assets: |
| Storage devices (including discs, rolls, spools and associated mountings) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Unwinders
and winders (including single, double and triple stations and buffer
docking stations) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) |
| 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 |
| Reel processing, storage and transport assets: |
| Conveyors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Reel trolleys (incorporating controls and drive chains) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Shredders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Stripping machines | 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 |
| Post-press (finishing) trade services assets - see Table A Printing support services (16120) |
| Pre-press trade services assets - see Table A Printing support services (16120) |
| Quality control assets: |
| Automatic web inspection systems | 6 years | 33.33% | 16.67% | 1 Jul 2006 |
| Gas Chromatograph (GC) testers | 8 years | 25.00% | 12.50% | 1 Jul 2006 |
| Others (including densitometers, plate readers and spectrophotometers) | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Screen printing assets: |
| Ancillary assets: |
| Dryers (including conventional air dryers, flash curers and UV dryers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Drying racks | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Emulsion coaters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Exposure lights | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Screen frames | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sign cutting machines | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Squeegee cutters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Vacuum frames | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| 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 |
| Screen reclamation assets: |
| Screen cleaning bays | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screen washers (automatic) | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Water blasters | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| Support assets: |
| Afterburners | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Dust/waste extraction systems: |
| Compactors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Ducting | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Vacuum pumps | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Addressing and mailing assets: |
| Combination addressing, folding and gluing mailing units | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Inkjet addressing printers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Bagging and wrapping machines (including palletisers) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Banding and tying machines | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| 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 |
| Binding assets: |
| Binding lines (including case binding lines and perfect binding lines) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Perfect binders - standalone | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Stitchers: |
| Generally
(including drum stitchers, saddle stitching lines and side stitchers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Saddle stitchers - standalone (bookletmakers) | 7 ½ years | 26.67% | 13.33% | 1 Jan 2006 |
| Casemakers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Collators | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Die cutters | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Drilling units | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Foil stamping machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Folders | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Guillotines and ancillary assets (including joggers, stackers and transomats) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Laminators | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Mail inserters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Newspaper mailroom assets: |
| Bundle
conveying and sorting systems (including bundle sorting and barcode
reading stations and bundle conveyors) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Inserters and inserting systems (incorporating feeders and feeder chains) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Trimmers (including rotary and scissor action trimmers) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Perforators | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sewing machines | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Three knife trimmers | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Pre-press trade services assets: |
| Conventional
flexographic plate making assets (including combination units, dryers,
post exposure units, UV light exposure units and washout units) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Film and plate processors | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Film projection camera systems (including backing board and processing assets) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Platesetters: |
| Computer-to-plate
(CtP) platesetters (including thermal and visible-light platesetters)
and Direct-to-plate flexographic platesetters (Computer digital imagers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Film image platesetters (imagesetters) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Plate punch benders: |
| Automatic (optical) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Plotters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Proofers: |
| Analogue film or photographic proofers | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Digital and ink-jet proofers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Scanners: |
| Drum | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Flatbed | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Polymer film and sheet packaging material manufacturing: |
| Printing assets - see Table A Printing (16110) |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Digital printing assets: |
| Digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Dryers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2009 |
| Screen printing assets - see Table A Printing (16110) |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Label printing scales | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Film printing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| OTHER SERVICES: |
| Photographic film processing: |
| Printing assets: |
| Colour matching booths | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Digital minilabs: |
| Dry: |
| Commercial | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Compact | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Wet | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Digital presses | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Film processers | 10 years | 20.00% | 10.00% | 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 |
| ID card printers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Kiosks | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Large format flatbed digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Laser cutters (incorporating laser printing): |
| Desktop | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Floor mounted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Photo calibration monitors | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Photo scanners (including photo and film scanners) | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| Roll to roll printers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile printers (including direct to fabric printers and direct to garment printers) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Wide format printers: |
| Dye sublimation (including desktop) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Solvent | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Specialist photo | 6 years | 33.33% | 16.67% | 1 Jul 2017 |