| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Bread slicers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Bun dividers/rounders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Fixed bowl spiral mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Hydraulic dough dividers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Moulders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens (convection) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Planetary mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Provers/prover retarders | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Semi-automated baguette, bread and bread roll making assets | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Semi-automated doughnut making assets | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| RETAIL TRADE: |
| Counters, freestanding (including check-out and service counters) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Electronic
article surveillance (EAS) system assets (including barcodes or tag
deactivators and detachers, door pedestals, electronic tag release
assets, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Floating timber | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Loading bay assets - see Table B Loading bay assets |
| Overhead track scales (including meat rail scales) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| Power supply assets, emergency or standby: |
| Generator assets - see Table B Power supply assets |
| Uninterruptible power supply (UPS) system: |
| Line interactive type | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion type | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Public
address and paging system assets (including amplifiers, audio speakers
and microphones) - see Table B Public address and paging system assets |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| Roller shutter electric motors | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Shelving | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Signage used for business identification (including lighting for signs) - see Table B Advertising signs |
| Trolleys, customer shopping type | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Trolleys, stock type | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Motor vehicle tyre or tube retailing: |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 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 |
| 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 |
| Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Stillages | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| 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 |
| 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 lifters (incorporating tyre spreaders) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Fuel retailing: |
| Air compressors and air lines | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Canopy lighting: |
| Liquid emitting diode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Radiant gas positive | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Convenience store assets: |
| Air conditioning systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV video surveillance systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Counters - freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Display shelving and racking | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hot food display assets (including bain maries) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Pie warmers and heating units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Refrigerated cabinets and freezers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| PA systems | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Point of sale assets: |
| Barcode scanners | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Forecourt controllers | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Safes: |
| Cash storage | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cash vending | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Cigarette safes | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Emergency shut off systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Facility signs | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Leak protection pressure systems | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pay at pump card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Underground
fuel distribution and containment piping systems (incorporating pipes,
fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Underground fuel storage tanks - steel and fibreglass | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG assets: |
| LPG pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG storage tanks - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Food retailing: |
| Butchers' plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Bakery trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Bread slicers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Bun divider rounders | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Doughnut making machines | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Hydraulic dough dividers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Mixers (including planetary and spiral mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Moulders | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Ovens | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Provers and retarder provers | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Butcher assets: |
| Bandsaws | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Meat: |
| Mincers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tenderisers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Meat trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli Assets: |
| Cheese cutters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Cheese graters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Contact grills | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deep fryers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli slicers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Juicing machines, commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Ovens (including chicken ovens and smoker ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Popcorn machines | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Sushi making assets (including rice cookers, rice mixers and sushi robots) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Produce assets: |
| Display barrels | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Produce bins | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Scales (including bench scales and hanging scales) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Refrigeration and freezing assets: |
| Compressors, condensers and evaporators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Insulation panels used in cool or freezer rooms | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| Night blinds/covers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Automatic entrance swing gates | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Balers
(for cardboard and plastic) - see Table B Warehouse and distribution
centre equipment and machines |
| Benches (stainless steel), free standing | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Bin lifters | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Cash handling assets: |
| Coin counters and sorters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Note counters and sorters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Safes | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Cigarette cabinets, free standing | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Counters, free standing (including checkout and service counters) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Dishwashers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Display racks and stands (including magazine racks/stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hot water systems (excluding piping) | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Label printers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Label printing scales | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Labelling guns | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Nut grinders/peanut butter makers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Benchtop heat wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Point of sale assets: |
| Generally (excluding self-checkout registers) - see Table B Point of sale assets |
| Self-checkout registers | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| Power generators (emergency or standby) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Range hood exhaust fans | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Safety steps | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Shelving | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Signage: |
| Aisle signs | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Others
(such as advertising signs and signage for business identification) -
see Table B Advertising signs |
| Stock ladders | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Trolleys, customer shopping type | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Trolleys, stock type (including roll cages, platform trolleys, etc) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| UV insect exterminators | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Other store-based retailing: |
| Newspaper wrapping machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |