AGRICULTURE, FORESTRY AND FISHING: |
Fruit and tree nut growing: |
Coffee, olive and tree nut growing assets: |
Pruning assets: |
Pneumatic pruners: |
Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
Fruit growing assets: |
Pruning assets: |
Pneumatic pruners: |
Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
MINING: |
Surface mobile mining machines: |
Tool carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
Mineral exploration services: |
Exploration assets: |
Geophysical survey assets: |
Down
hole geophysical assets (including acoustic televiewers, callipers,
density tools, dipmeters, draw works, neutron probes, sonic probes,
receiver/transmitter modules and sondes): |
Portable assets | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
Vehicle integrated assets | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
Other mining support services: |
Gas and oil mining support services (excluding offshore services): |
Drilling assets: |
Bottom
hole assemblies (including logging while drilling tools, measuring
while drilling tools, motors and stabilisers) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
Downhole
fishing and remedial tools (including casing swages, junk magnets and
milling tools) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
MANUFACTURING: |
Non-ferrous metal casting: |
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
Die tools (moulds used for casting) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
Machining/finishing assets: |
Trim tools used in trim press machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
Boiler, tank and other heavy gauge metal container manufacturing: |
Sheet metal tanks manufacturing assets: |
Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
Motor vehicle manufacturing: |
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
Assembly and body shop assets: |
Power tool and rivet gun power packs and rigs | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Power tools: |
Nut runners (including cables and controllers) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
Metal stamping and blanking assets: |
Inspection
and measuring assets (including accelerometers, accuracy measurement
tools, desktop friction and wear testers, dualscopes and measuring and
evaluation machines generally) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Maintenance workshop and tool room assets: |
Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Cutting machines (including gas cutters and plasma cutting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Exhaust fans | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Hand tools (including portable power tools, sealer guns and spray guns) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
Heat treatment assets (including furnaces and quench tanks etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Measuring
assets (including height gauges, micrometers, surface measuring
machines and vernier calipers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Welders (including ARC welders, MIG welders and TIG welders) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Motor car engine assembly and manufacturing assets: |
Ancillary and support assets: |
Tooling assets: |
Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Engine assembly and engine component sub- assembly assets: |
Power tools generally | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
Toolroom assets: |
Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Motor vehicle manufacturing plant (not listed elsewhere): |
Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
Railway rolling stock manufacturing and repair services: |
Assembly assets: |
Specialised hydraulic tool assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Aircraft manufacturing and repair services: |
Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
Hand tools, powered: |
Air | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
Battery | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
Electric | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
Photographic, optical and ophthalmic equipment manufacturing: |
Optical lens grinding and contact lens manufacturing: |
Lap tools | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
Wooden furniture and upholstered seat manufacturing: |
Tools: |
Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
Clamps | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools |
Hand tools (manual operated) - see Table B Hand tools (manual operated) |
Sawing machines: |
Band saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
Circular saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
Mitre saws (drop saws) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
Panel saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
Table saws | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
Stationary machines: |
Computer numerical control (CNC) machines (including CNC routers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
Edge banders | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
Pedestal drills (drill presses) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
Sanders
(including belt sanders, drum sanders, edge sanders, spindle sanders
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
Spindle moulders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
Thicknessers/Buzzers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
Electricity supply: |
Electricity generation: |
Workshop machinery and tools | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
CONSTRUCTION: |
Power tools: |
Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Hand tools: |
Air | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Jack hammers: |
Air | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
Electric | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Tool carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
RETAIL TRADE: |
Motor vehicle tyre or tube retailing: |
Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
RENTAL, HIRING AND REAL ESTATE SERVICES: |
Rental and hiring services (except real estate): |
Power tools: |
Chainsaws | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
Hand tools - air | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
Hand tools - battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Hand tools - electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
Jackhammers - air | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
Jackhammers - electric | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
Professional photographic services: |
Lighting assets: |
Light
shaping tools (including modelling glass protectors, reflectors and
scrims, softboxes and umbrellas) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
ADMINISTRATIVE AND SUPPORT SERVICES: |
Gardening services: |
Arboriculture and gardening services: |
Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
OTHER SERVICES: |
Automotive repair and maintenance: |
Automotive and heavy vehicle repair and maintenance assets: |
Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
Diagnostic assets: |
Scan tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Vehicle special tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
Other machinery and equipment repair and maintenance: |
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
Workshop assets: |
Tooling: |
Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
Tools: |
Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |