| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Above ground polyethylene (PE) pipes | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sheep farming: |
| Dipping and spraying assets for parasite control: |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for dairy powder manufacturing: |
| Dryers (including fluid bed and spray) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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 |
| Plywood and veneer manufacturing: |
| Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Printing: |
| Digital
printing assets (including flatbed digital printers, ink based thermal
imaging printers, ink jet printers, spray jet digital printers and toner
based printers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Evaporative coolers (nitrogen cooled) and spray coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cylinder preparation assets: |
| Cylinder spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rigid and semi-rigid polymer product manufacturing: |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cement manufacturing: |
| Cooling assets: |
| Evaporation coolers: |
| Conditioning towers (incorporating spray systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Preheat and clinker production assets: |
| Kiln
bypass systems (incorporating bypass ducts, heat exchangers, spray
towers, filter units, ID fans and stacks) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| 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 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 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 batteries assets: |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pellet making assets: |
| Dewatering assets: |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Inter-roll stand cooling sprays | 15 years | 13.33% | 6.67% | 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: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Steel strip metallic coating assets: |
| Quench systems (incorporating rolls, spray bars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Paint shop assets: |
| Booths and ovens: |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Hand tools (including portable power tools, sealer guns and spray guns) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wooden furniture and upholstered seat manufacturing: |
| Spray booth assets: |
| Full face air fed masks | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| Paint pumps | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Electric nail drills: |
| Water and alcohol based spray drills | 4 years | 50.00% | 25.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Spray bake ovens | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Painting assets: |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |