| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Manure composting and screening machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| MINING: |
| Mineral dressing assets: |
| Screening assets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Iron ore mining: |
| Mineral dressing assets: |
| Screening assets | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Mineral sand mining: |
| Screening assets (including screens and trommels) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Construction material mining: |
| Control systems (for conveying, crushing and screening assets) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Crushers: |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Screening assets | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar throwers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Screening and sieving assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Reconstituted wood product manufacturing: |
| Woodchip screening and washing assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Bulk flow coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Coating product tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Fluid bed coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Screeners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coal screening assets: |
| Crushers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Hydrowashers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Primary, secondary and tertiary screens and chutes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Bauxite crushing and handling assets: |
| Screening assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aluminium smelting: |
| Anode (green) pasting assets: |
| Screening assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Raw water inlet screening systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Screenings removal assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Treatment assets: |
| Tertiary treatment assets: |
| Reverse osmosis assets: |
| Fine screening systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Food separation and screening assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Terminal building assets: |
| Security
scanning assets (including explosive detection systems, hand-held and
walk through detectors, and x-ray screening systems) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Speakers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Telephone systems: |
| Telephone screening systems and other personal computer based telephone systems (excluding software) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, generators, screening tables and
suspensions) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |