| MINING: |
| Mineral sand mining: |
| Crushing assets (including drum scrubbers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Waste gas handling assets: |
| Scrubbers and stacks | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Floor scrubbers and polishers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Peelers: |
| Mechanical (including ginacas and magnesium scrubbers) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Mineral
oil recovery system assets (incorporating heat exchangers, mineral oil
scrubbers and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Support assets: |
| Emission control assets: |
| Dust
collection assets (including ductwork, dust collectors, scrubbers and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Environmental
control assets (including scrubbers, ductwork, fans, biofilters and
concrete containers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Extraction
and evaporation assets (including decanters, evaporators/finishers,
flash vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Dust control assets (including ductwork, dust collectors, scrubbers and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Scrubbers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas purification assets: |
| Gas scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene
purification assets (including cooling condensers, driers, purifier
vessels and scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Fermentation assets: |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Ammonia vapour scrubber systems | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Nitric acid storage assets: |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Primary
and secondary scrubbers (incorporating support structure and spray
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Emissions control assets: |
| Scrubbers (incorporating support structure and spray systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Pellet making assets: |
| Emissions control assets: |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Air scrubbers | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Sweepers and scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Scrubbers | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| 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 |
| Scrubbers, hard floor: |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Electronic mops and floor scrubbers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |