| MINING: |
| Mineral sand mining: |
| Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Construction material mining: |
| Conveyors: |
| Screw take-up | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rendering plant: |
| Screw and bucket elevators | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jan 2001 |
| Slaughter floor assets: |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 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: |
| Extruders (including screw presses) | 20 years | 10.00% | 5.00% | 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: |
| Extruders (including expellers and screw presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Conveyors (including belt, chain, drag, screw) | 15 years | 13.33% | 6.67% | 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: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Mixers (including paddle, premix and ribbon screw) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Peanut oil crushing assets: |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Presses: |
| Continuous (screw) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Plywood and veneer manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Polymer film and sheet packaging material manufacturing: |
| Extrusion assets: |
| Extruders
and co-extruders (incorporating barrels, screws, towers and treatment
units, but excluding dies) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Conveyors
(including belt conveyors, belt stacker conveyors, bucket elevators and
screw conveyors) | 20 years | 10.00% | 5.00% | 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: |
| Hot strip mill assets: |
| Finishing mill assets: |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
finishing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
roughing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Materials handling assets: |
| Screw feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Portable: |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Screw conveyors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screw presses | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| 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 |
| 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 |
| 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 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Air compressors |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |