| MANUFACTURING: |
| Human pharmaceutical and medicinal product manufacturing: |
| Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Autoclaves: |
| Bench top autoclaves | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Automated cell counters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Automated colony pickers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Balances | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Biological safety cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cell harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Centrifuges: |
| Bench top centrifuges | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Others | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Computed tomography (CT) scanners | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Digital cameras | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| DNA sequencers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Electrophoresis systems (incorporating power supplies and tanks) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Electroporators | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Fermenters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Flow cytometers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Freeze dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Freezers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Gel documentation systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Glassware washers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Heating blocks | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Homogenisers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Incubators | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Liquid chromatography systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Liquid nitrogen assets (including dewars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Microtomes | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Mixers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Nano spectrophotometers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Ovens | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| pH meters | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Plate readers | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Polymerase chain reaction (PCR) thermal cyclers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Real-time PCR detection machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Refrigerators | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Robotic systems (including robotic liquid handling systems and robotic sampler systems) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Shakers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Sonicators (including water bath sonicators and sonicators with probes) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Spectrophotometers (excluding nano spectrophotometers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Surface plasmon resonance (SPR) machines | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Vacuum concentrators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water baths (including refrigerated and shaking water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water purification systems | 8 years | 25.00% | 12.50% | 1 Jul 2014 |