| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Turf growing assets: |
| Turf rollers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Grain processing assets: |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Harvesting assets: |
| Land rollers - steel | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| MINING: |
| Crushing and milling assets: |
| Crushers: |
| Roller (including roll sizers) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Coal mining: |
| Coal preparation assets: |
| Crushing assets (including feeder breakers, impact, roller and rotary crushers) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Transfer roller conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Roller/spreaders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Preparatory and mechanical extraction assets: |
| Milling
and grinding assets (including flakers, hammer mills and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Roller mills | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Conveyors (including belt, bucket, roller and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Hammer and roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pre-conditioning and extrusion assets: |
| Crumble rollers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen pizza manufacturing assets: |
| Pizza base making assets: |
| Pizza
base forming and sheeting assets (including chunking units, cutters,
extruders, laminators, spiker rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Sizing and sorting assets: |
| Mechanical
sizers (including roller sizers and screen shaker sizers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trim tables (roller inspection tables) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peanut processing 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 |
| Tea processing assets: |
| Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Malt milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Plywood and veneer manufacturing: |
| Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sanitary paper product manufacturing: |
| Hygienic paper product manufacturing assets: |
| Fluff
preparation assets (including hammer mills, cutting machines, fluff
forming drums, compacting rollers and carding machines) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Rigid and semi-rigid polymer product manufacturing: |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Roller presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Preheat and clinker production assets: |
| Kilns
(incorporating kiln shell, inlet chamber, roller stations, thrust unit,
kiln hood, burner and drive) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Forming line assets (including belt conveyors and roller conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Paper
and tape assets (including creasers, magazines, splicing assets, tape
rollers, tension stations and unwinders) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Shutter transporting assets (including automated roller conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Roller
tables (incorporating gearboxes, motors, drives, rolls, table frames,
aprons, side guards and foundations) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Lime
kilns (incorporating rollers, tyres, support structures, drives, motors
and gearboxes) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Cooler assets: |
| Roller screens | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Induration assets: |
| Travelling grates (incorporating motors, gearboxes or drives and rollers) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Materials handling assets: |
| Roller feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Roll
formers (incorporating entry guides, fixed and height adjustable pinch
rollers, drive motor and gearboxes, base and power supply unit): |
| Fixed | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Conveyors: |
| Gravity
feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Conveyors: |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pinch rollers/breakers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Curving rollers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and 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 2011 |
| Handling assets: |
| Pushers, rollers and tug units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Road rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| RETAIL TRADE: |
| Roller shutter electric motors | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Laundry assets used by hotel/motel operators: |
| Roller irons | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Baggage handling assets: |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Handling assets: |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Roller blinds: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Tennis court assets: |
| Rollers | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Tractor attachments: |
| Roller mowers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Skating rink plant: |
| Roller skates | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Vehicle service and inspection lane assets: |
| Floor unit assets: |
| Roller brake testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| 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 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Roller ironers | 17 years | 11.76% | 5.88% | 1 Jul 2011 |