| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Sampling and testing assets | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Quality control and inspection assets: |
| Testing equipment | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Quality control assets: |
| Laboratory testing equipment (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Rice milling assets: |
| Quality control assets: |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Seal thickness testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Laboratory assets (including grain testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Spirit manufacturing: |
| Distillation assets |
| Laboratory
and testing assets (including alcoholmeters, alcolyzers, density
meters, gas chromatographs, Graham condensers, homogenisers,
hydrometers, Inland Revenue condensers and sugar testers) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Grape/wine testing equipment: |
| Grape must analyzers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Laboratory - glassware | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Laboratory - other equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Laboratory assets (including quality control and material testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Testing assets: |
| Air conditioning assets (including room units and split systems) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Gloss meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Ovens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Viscometers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Inspection assets: |
| Automotive
toughened glass product inspection assets (including thermal imaging
testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cement manufacturing: |
| Support assets: |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Raw material analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| XRF/XRD analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Testing assets: |
| Concrete testers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ovens | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Testing assets: |
| Co-ordinate measurement machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Leak and pressure testing machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| X-ray machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Spring and wire product manufacturing: |
| Spring manufacturers' plant: |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Brake testing units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Electrical systems testing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine
component machining line assets (including broaching machines,
deburring machines, gauging machines, honing machines, leak testing
machines, machining centres, pallet loading systems, surface grinding
machines, transfer machines, washing machines etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Testing assets: |
| Bogie, brake and spring testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cab test benches and CRC cable testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Earth testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Electrical testing assets (including multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Post production testing assets (excluding weighing assets - see above in support assets): |
| Water
test facility assets (incorporating control systems, gantries, pipes,
pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Other post production testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Test sheds for testing locomotives and other rolling stock | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance stands (including rigs and engine stands) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Test cell tunnels | 40 years | 5.00% | 2.50% | 1 Jul 2020 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Television broadcasting: |
| Signal
measurement, monitoring and testing assets (including modulation
monitors, RF analysers, test signal generators, vectorscopes and
waveform monitors) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drop shatters | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Drum tumblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Float-sink buckets | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Float-sink
testing units (incorporating ventilation ducting, fans, density
separation apparatus etc, but excluding float-sink buckets) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Jaw crushers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pulverisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Riffle splitters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Rotary Sample Dividers (RSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Sample storage assets: |
| Cool room assets - see Table B Refrigeration assets |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sample trays | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Sample trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sieve shakers (excluding sieves) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Sieves (including various meshes and sizes) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Weighing scales | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Calorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| CHN analysers (including carbon, hydrogen and nitrogen) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Coal ash fusibility furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Crucible Swell Number (CSN) burners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Dilatometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Muffle furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Plastometers | 9 years | 22.22% | 11.11% | 1 Jul 2018 |
| Water baths (including ultrasonic water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Benchtop (including work benches and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Centrifugal concentrators | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Cone crushers | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Dust cabinet (including extracted workstations) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Flotation machines (including froth rotation machines) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Gravity separation assets (including centrifuges and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Grinding mills | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Jaw crushers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Laboratory tumblers (including cyanide leach test tumblers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Micro dosing peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Overhead tank mixers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| pH control systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Pressure filters | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Pulverisers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Riffle splitters | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Rotary Sample Dividers (RSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sample storage assets: |
| Cool room assets - See Table B under 'Refrigeration' |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Sample trays | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Sample trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Scrubbers | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Shaking tables (including wet tables) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Sieve shakers (excluding sieves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sieves (including various meshes and sizes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Solvent extraction & electrowinning equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Vacuum filters | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Water purification systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Weighing scales | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Analytical balances | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Atomic Absorption Spectroscopy (AAS) instruments | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Auto dilutors | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Auto titration instruments | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Carbon and sulphur analysers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Cupellation furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fume cabinets | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Fusion furnaces | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fourier Transform Infrared (FTIR) spectroscopy | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hot blocks | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Hotplate magnetic stirrers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Incubators | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Inductively
coupled plasma mass spectrometry (ICP-MS), and Inductively coupled
plasmas optical emission spectroscopy (ICP-OES) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Ion Chromatography (IC) equipment | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Muffle furnaces | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Overhead stirrers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Particle size analysers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Petrographic microscopes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Robotic TGA cells | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Thermogravimetric Analysers (TGAs) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Water baths | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Visual acuity testing assets: |
| Automated vision testers | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Manual vision testers (phoropters) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Visual acuity charts (illuminated) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Visual acuity chart projectors (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Visual field testing assets (perimeters) - automated | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Drive-on plate brake, steering and suspension testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |