| 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 |