| 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 |
| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Access and assembly platforms | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Alignment assets (including gearbox alignment assets) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Bearing puller assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Blast chamber assets (incorporating shot recovery systems) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cutting assets (including plate profilers, profile cutters and saws) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| De-coiling assets | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Foam filling station assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Furnaces and ovens (including ladles and stress relief ovens) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Jigs (including rollover jigs and lifting jigs) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Milling machines (including gantry) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Pipe and tube bending assets | 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 |
| Riveting assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Specialised hydraulic tool assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Stretch formers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Sweeping assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Turning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wash bay assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wire cutting and stripping assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Handling assets: |
| Cranes (including overhead gantry cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Pallet lifters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Boring assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cutting assets (including guillotines, plasma cutters and profilers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Detecting assets (including flaw detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Grinding and milling assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Hydraulic drop and work tables | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| 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 |
| Tanks (including washing and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Vacuum assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Washing assets (including bearing and bogie washers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wheel condition monitoring systems | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Support assets: |
| Cleaning assets (including high pressure cleaners) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Control
system assets (including supervisory control and data acquisition
(SCADA) systems and vehicle preparation systems) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Dust and fume extraction system assets | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Electricity supply assets - see Table A Electricity supply (26100 to 26400) |
| Fastening and riveting assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Fire prevention systems (incorporating fire protection systems and water tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Induction heaters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Portable train weighing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pumps (including hydraulic pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Racking and storage assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) |
| Refrigerant recovery assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Traversers and turntables | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Vehicle progression systems assets (including rabbits) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Waste water and effluent treatment assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Weighing assets for carriages and locomotives | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Testing assets: |
| Bogie, brake and spring testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cab test benches and CRC cable testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Earth testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Electrical testing assets (including multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Post production testing assets (excluding weighing assets - see above in support assets): |
| Water
test facility assets (incorporating control systems, gantries, pipes,
pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Other post production testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Test sheds for testing locomotives and other rolling stock | 30 years | 6.67% | 3.33% | 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 |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance stands (including rigs and engine stands) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Test cell tunnels | 40 years | 5.00% | 2.50% | 1 Jul 2020 |
| Air start units | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Borescope equipment: |
| Fixed probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Flexible probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Light source | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Video scopes | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Cabin pressurisation test units | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Carbon fibre cutters used in manufacturing | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Computer numerical control (CNC) machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2020 |
| Degreasing machines (including washing machines) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| 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 |
| Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hand tools, powered: |
| Air | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Battery | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Hydraulic power units (including hydraulic mules) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Industrial autoclaves | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| Industrial ovens | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Jacks | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance work platforms | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Metal working precision machines (including automatic lathes, milling machines, jig borers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Mobile cranes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Nitrogen carts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Oxygen carts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Sandblasters | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Sheet metal machines (including benders and folders, guillotines and roll formers) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Tow bars | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tow tractors: |
| Generally (excluding remote controlled tugs) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Remote controlled tugs | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tyre bead breakers | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Welders - see Table B Welders |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Pipes:
measured from valve to valve, that are of the same age and same
material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Assets used in water supply: |
| Water
mains: being lengths of trunk, distribution and reticulation mains
within a section, measured from valve to valve that are of the same age
and same material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| 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 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Refrigerant leak detectors | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Refrigerant management systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vacuum pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Automatic transmission flush and fill machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake fluid testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake shoe riveters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake system flushers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air receivers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Copper | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Continuous diesel engine particulate testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Cooling system flushers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Decelerometer brake testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Engine analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Electrical test benches | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oscilloscopes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Scan tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Diesel engine emission testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Drill presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drive-on shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dual wheel removers | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Engine cranes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust gas analysers for petrol engines: |
| Computer operated | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust stands | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Flywheel grinders | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle positioning jacks | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Lathes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Measuring assets: |
| Micrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Noise level meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Oil filter crushers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Parts cleaners and washers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Power steering flushing systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pressure washers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Sand blasters | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Spring compressors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Stillages | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Truck brake imbalance testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vehicle service and inspection lane assets: |
| Control consoles | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Floor unit assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Roller brake testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Side slip testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Speedometer tester | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Suspension play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle special tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Waste oil evacuators | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Welders: |
| Electric | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Oxy-acetylene | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wheel alignment machines | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Wheel balancing machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Work platform ladders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Automatic car wash assets (including rollover and tunnel washes): |
| Friction washer system assets (including gantry, rails and arches and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Detailing assets: |
| Steam cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vacuum cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hand and self serve car wash assets: |
| Ceiling and wall booms | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Vending machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Smash repair assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dust extraction systems: |
| Metal arms | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Stationary vacuum dust collection units | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Frame straightening assets: |
| Aligning benches | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chassis measuring assets: |
| Computerised | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Infrared paint dryers: |
| Heating arches | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Sanders | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spectrophotometers | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Spray bake ovens | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Water pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Assets
used in field service that are not listed under this sub-heading - use
any relevant determination listed under Workshop assets below |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 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 |
| Flange facers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat treatment assets (including furnaces and quenches) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| 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 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 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 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Machining centres | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Plasma cutters | 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 |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Blast booths/chambers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tools: |
| Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weight scales (corner weight) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding helmets incorporating respirators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |