| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Pruning assets: |
| Chainsaws (Chain saws) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Pruning assets: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Forestry and logging: |
| Logging plant: |
| Saws: |
| Mobile | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Portable chain | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| MINING: |
| Construction material mining: |
| Wire saws | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Saws: |
| Band saws | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bone saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Breaking saws: |
| Circular electric | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Circular hydraulic | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Reciprocating electric | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Reciprocating pneumatic | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Slaughter floor assets: |
| Saws: |
| Brisket saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Splitting saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Scribing saws | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Poultry processing: |
| Deboning area assets: |
| Saws and pneumatic guns | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tray sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Green mill plant: |
| Edger line plant (includes board edger and resaw) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Main
saw line plant (includes saws, chipper canter, board separator and cant
turner) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sorter and trimming line plant: |
| Generally (includes grade mark reader and multi trimmer) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Log, lumber and waste transfer equipment | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Watering systems | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Moisture meters | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Walkways | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Reconstituted wood product manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Shutter saws | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Metal saws: |
| Band saws | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Rotary cut off saws | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Band saws | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Power tools: |
| Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Cutting assets (including plate profilers, profile cutters and saws) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Sawing machines: |
| Band saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Circular saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Mitre saws (drop saws) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Panel saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Table saws | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| CONSTRUCTION: |
| Concreting assets: |
| Brick and paving saws | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Power tools: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Saws, bench and mitre, portable | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Concreting assets: |
| Brick/paving saws | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Surgical instruments: |
| Powered
instruments (including drills, saws, shavers, non-disposable instrument
accessories and power sources) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| General practice medical services: |
| Medical plaster saws | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Pipe and tube saws and cutters | 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: |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Photographic film processing: |
| Framing assets: |
| Mitre saws | 10 years | 20.00% | 10.00% | 1 Jul 2017 |