| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Hay rakes (including finger wheel, rotary and parallel) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nursery and floriculture production: |
| Turf growing assets: |
| Mowers (including reel and rotary mowers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Tillage assets: |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Tillage assets: |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Dairy cattle farming: |
| Milking and milk handling assets: |
| Bailing systems: |
| Rotary | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Robotic milking system assets: |
| Automated milking systems: |
| Rotary | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Separating assets: |
| Rotary sieves | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Crushing and milling assets: |
| Crushers: |
| Impact and rotary | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Hydrometallurgy and Pyrometallurgy assets: |
| Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Crushing assets (including feeder breakers, impact, roller and rotary crushers) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Drying assets: |
| Rotary dryer kilns | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Offshore
drilling rigs (including blow out preventers, drilling fluid
circulation systems, hoisting and rotary systems, platforms, rig
powering and transmissions) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Exploration assets used onshore: |
| Onshore
surface drilling rigs (including blow out preventers, derricks,
drilling fluid circulation systems, hoisting and rotary systems, rig
powering and transmissions) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Mineral exploration services: |
| Exploration assets: |
| Drill rigs: |
| Surface
(including blow out preventers, drilling fluid circulation systems,
hoisting and rotary systems, rig powering and transmission and trucks) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Vacuum packaging systems (incorporating vacuum pumps and booster pumps): |
| Rotary systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Riddles (including pre-riddles and rotary sieves) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Cookers: |
| Rotary atmospheric sterilisers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Rotary pressure sterilisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Rotary sieves | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Thickness grading assets (including scalpers and rotary screens) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice extraction assets: |
| Rotary juice screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cane juice filtration and clarification assets: |
| Rotary vacuum mud filters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Power generation assets: |
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar drying and storage assets: |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Support assets: |
| Laboratory assets: |
| Rotary juice samplers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Rotary and slide gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wine and other alcoholic beverage manufacturing: |
| Separation/filtration assets: |
| Filtration units (incorporating housing and filters): |
| Rotary drum vacuum filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Wine fermenters: |
| Rotary | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Plywood and veneer manufacturing: |
| Veneer
peeling and slicing assets (including rotary peelers, longitudinal,
crosscut, and staylog lathe slicers, log chargers and reelers) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Printing: |
| Screen printing assets: |
| Press assets: |
| Screen printing presses: |
| 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 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Newspaper mailroom assets: |
| Trimmers (including rotary and scissor action trimmers) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Rotary filters | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Rotary drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Cement manufacturing: |
| Drying assets: |
| Rotary dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pellet making assets: |
| Induration assets: |
| Rotary kilns (incorporating bearings, drive gear and drive system) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Plate mill assets: |
| Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Metal saws: |
| Rotary cut off saws | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Spring and wire product manufacturing: |
| Spring manufacturers' plant: |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Portable: |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| CONSTRUCTION: |
| Air compressors: |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Air compressors: |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Diesel rotary uninterruptible power supply (DRUPS) | 22 years | 9.09% | 4.55% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Air Compressors: |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Chillers: |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft): |
| Rotary wing | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Rotary Sample Dividers (RSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Rotary Sample Dividers (RSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Professional photographic services: |
| Support assets: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Gardening services: |
| Arboriculture and gardening services: |
| Lawn mowers: |
| Push (rotary) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| Self propelled (rotary) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Pathologists' assets: |
| Rotary microtomes | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Air compressors: |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Welding assets: |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |