| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Environmental control assets: |
| Instruments (including sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Milking and milk handling assets: |
| Milk meters and recording jars (including conductivity sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Sensors | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Aquaculture: |
| Instruments (including sensors and water quality meters) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Support assets: |
| Control systems assets: |
| Instruments and sensors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tea processing assets: |
| Withering troughs (incorporating controls and sensors) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Sensors: |
| Specialised | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Standard | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Control
system and monitoring assets (including programmable logic controllers
(PLCs), variable speed drives (VSDs), instruments and sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Customer installations assets: |
| Gas
supply metering, monitoring and control systems (incorporating meters,
telemetry assets, sensors, transmitters and supply switching devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Control system assets: |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Control
system assets - see Table B Control systems and control system assets
(including control cabinets and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and variable speed
drives (VSDs)) |
| Cement manufacturing: |
| Support assets: |
| Control
systems (process and safety control systems incorporating PLCs,
cabling, monitors, sensors and switchgear, but excluding software) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Pallet transport systems: |
| Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Control systems assets: |
| Instruments
(including temperature probes, control panels, gas analysers, location
sensors, carbon monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma ray detectors, hot
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 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: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Wheel alignment assets: |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Meters
and sensors (including chart recorders, dosing meters, level meters,
level sensors and pH method meters and sensors etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water supply control systems assets: |
| Air scour flow meters, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewerage control systems assets: |
| Dissolved oxygen probes, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Door
controls and motor drive systems for automatic sliding doors and
revolving doors (incorporating chains, controls, motors and sensors, but
excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Navigation aids: |
| Radar sensors | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Fire control assets: |
| Stair pressurisation assets: |
| Sensors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Security and monitoring assets: |
| Security systems: |
| Detectors (including passive infrared, photo sensors and vibration) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Door
controls and motor drive systems for automatic sliding doors
(incorporating chains, controls, motors and sensors, but excluding
doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Body
plethysmographs (incorporating flow sensors, gas analysers, integrated
software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis exercise systems (incorporating flow sensors,
treadmills or ergometers, ECGs, pulse oximeters, integrated software and
integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis systems (incorporating flow sensors, gas analysers,
integrated software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Sleep
laboratory systems (incorporating amplifiers, sensors, integrated CPAP
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Dental services: |
| Dentists' assets: |
| Dental x-ray assets: |
| Digital
x-ray systems (including intra-oral storage phosphor plate systems and
intra-oral digital sensor systems) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Sensor beams and sensor mats | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Automatic car wash assets (including rollover and tunnel washes): |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Support assets: |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |