| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Environmental control assets: |
| Retractable screens | 8 years | 25.00% | 12.50% | 1 Jul 2006 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Cleaning and pre-cleaning assets: |
| Air screen | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Screens | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Mineral sand mining: |
| Electrostatic
separation assets (including curve plates, electrostatic roll
separators, high tension roll separators and screen plates) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Screening assets (including screens and trommels) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Pans and screens (includes percolator pans/screen and shaker screens) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste water assets: |
| Effluent screens | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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: |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Grain screen cleaners | 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 |
| Sugar drying and storage assets: |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Affination assets: |
| Melter liquor screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar receival, drying, screening, and storage assets: |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Effluent screens and filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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: |
| Waste water treatment assets: |
| Clarifiers
(including dissolved air floatation equipment and screens) | 20 years | 10.00% | 5.00% | 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 |
| Processing assets generally: |
| Trimming
and grading assets (including shaker screen tables used in grading
finished products and nubbin removal, sliver removers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tea processing assets: |
| Vibratory screens | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Waste processing equipment: |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Pulp process assets: |
| Other
assets (including cleaners, flotation cells, pulpers and repulpers,
refiners, screens and washers/thickeners) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Stock
preparation assets (including cleaners, flotation cells, pulpers and
repulpers, refiners, screens and washers/thickeners) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Wood
yard assets (including chip screens, chippers, reclaimers/live bottom
scrappers and rotating drum debarkers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Printing: |
| Screen printing assets: |
| Ancillary assets: |
| Dryers (including conventional air dryers, flash curers and UV dryers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Drying racks | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Emulsion coaters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Exposure lights | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Screen frames | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sign cutting machines | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Squeegee cutters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Vacuum frames | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Press assets: |
| Heat presses used in sublimation finishing | 25 years | 8.00% | 4.00% | 1 Jan 2006 |
| Pen and pad print machines | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Screen printing presses: |
| Automatic
presses (including in-line multicolour presses) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Cylinder presses | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| 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 |
| Screen reclamation assets: |
| Screen cleaning bays | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screen washers (automatic) | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Water blasters | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Sizing screen machines | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Rigid and semi-rigid polymer product manufacturing: |
| Screen changers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Screen printing assets - see Table A Printing (16110) |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Coal screening assets: |
| Primary, secondary and tertiary screens and chutes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pellet making assets: |
| Balling assets: |
| Seed screens | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cooler assets: |
| Roller screens | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage pump station assets: |
| Overflow screens | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Vibrating screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Screens | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Screening theatre assets: |
| Screens | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Motion picture exhibition: |
| Drive-in plant: |
| Screens and screen framing | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Screen installations (including screens, framing and masking equipment) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Security assets: |
| Ballistic
and blast resistant screens and barriers (including fixed and rising
types) not forming part of the building - see Table B Security and
monitoring assets |
| Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Bathroom assets: |
| Shower curtains (excluding curtain rods and screens) | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Tree nuts assets: |
| Separating assets (including air separators, trommels and vibrating screens) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Electronic whiteboards (including touch screen interactive digital boards) | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Table game equipment: |
| Display screens | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Waste water treatment and recycling system assets: |
| Lint shakers (including circular vibratory screens) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |