| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Coffee assets: |
| Washers/separators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry hatcheries: |
| Separators - chick and egg | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pig farming: |
| Effluent separators/effluent fan extractors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Hydraulic classifiers and teetered bed separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Pneumatic tables and air separators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Magnetic separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Well assets: |
| Wellpad
surface assets (including christmas trees, separators and telemetry
equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Iron ore mining: |
| Mineral dressing assets: |
| Magnetic separation assets: |
| LIMS (low intensity magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| WHIMS (wet high intensity magnetic separators) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| 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 |
| Magnetic
separation assets (including belt and drum separators, electromagnetic
separators, induced roll and rare earth magnetic separators and wet high
intensity magnets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Separators/polishers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Poultry processing: |
| Evisceration equipment: |
| Croppers,
feet removers, giblet processors, head removers, heart lung harvesters,
heart lung separators, openers, vent cutters etc) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Separators, decanters, clarifiers and bactofuges | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| 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: |
| Solvent
water separation system assets (incorporating condensers, solvent water
separators, steam ejectors and solvent receivers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Vacuum separators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Centrifuges, decanters and separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Gravity tables or separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy separators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| De-stoners, gravity separators and magnetic separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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 |
| 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: |
| Sludge
dewatering assets (including filters, separators etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Cleaning assets: |
| De-stoners and gravity separators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Quality control assets: |
| Magnets and magnetic separators | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Grease separators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Main
saw line plant (includes saws, chipper canter, board separator and cant
turner) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Reconstituted wood product manufacturing: |
| Magnetic separators | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Petroleum refining: |
| Oil refinery assets: |
| Effluent separators (concrete) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Nitrogen
liquefiers (incorporating, expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Carbon dioxide (C02) manufacturing assets: |
| Liquefaction assets (including condensers, condensate receivers and separators) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Helium manufacturing assets: |
| Helium
liquefiers (incorporating cryogenic adsorbers, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fermentation assets: |
| Yeast recovery assets (molasses feedstock): |
| Centrifugal separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Conversion and liquefaction assets: |
| Chillers, condensers, flash drums, receivers and separators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Separators/classifiers (including single and multi cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Exit
feed up units (incorporating deflector and lift rolls, shears,
separators, tables and traverse drives) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Separator blades | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tension
units (incorporating entry and exit quadrants, rolls, separators, drag
pads, motors, gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Waste water treatment assets: |
| Separators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Ballistic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Eddy current separators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Ferrous and magnetic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Vibrating screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel terminal assets (excluding LPG assets): |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| 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: |
| Hospitals: |
| Hospital assets: |
| Cell savers and cell separators | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Dental services: |
| Dentists' assets: |
| Amalgam separators | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Waste water recovery and treatment assets: |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |