| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| General assets: |
| Trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Mushroom growing: |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Harvesting assets: |
| Picking trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Trolley lifters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatcher trolleys/dollies | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Setter trolley unloaders | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Setter trolleys | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transfer machines - farm trolley to setter trolley | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pig farming: |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Cages, stillages and trolleys (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other food product manufacturing n.e.c.: |
| 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): |
| Ingredient receiving and handling assets: |
| Trolleys (for cooked rice etc) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Lapping trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Storage assets (including bins and trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Flexographic printing assets: |
| Ancillary assets: |
| Anilox trolley tugs | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Newspaper printing assets: |
| Reel processing, storage and transport assets: |
| Reel trolleys (incorporating controls and drive chains) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder handling assets: |
| Tippers and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Trolley
chain hauling systems (incorporating chains, gearboxes, motors and
tappets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolley transfer platforms (including transversals) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Trolleys | 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): |
| Ancillary and support assets: |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Die change over assets (die trailers, die trucks, die trolleys etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wooden furniture and upholstered seat manufacturing: |
| Support assets: |
| Trolleys (carts) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| WHOLESALE TRADE: |
| Trolleys - see Table B Warehouse and distribution centre equipment and machines |
| RETAIL TRADE: |
| Trolleys, customer shopping type | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Trolleys, stock type | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Butcher assets: |
| Meat trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| Support and other assets: |
| Trolleys, customer shopping type | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Trolleys, stock type (including roll cages, platform trolleys, etc) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Mail house assets: |
| Trolleys | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| Tractor trolleys (including baggage and container trolleys, and dollies) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Film
handling and maintenance equipment (including splicers, footage
counters, spools and reels, stripper plates, rewinders, spinners,
trolleys and cleaners) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Coin cabinets, secure coin storage units and coin trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Sample trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sample trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Examination lights: |
| Desktop/trolley | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Trolleys (including instrument and treatment trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Medication trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Shower trolleys/mobile baths | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Treatment trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Support assets: |
| Cleaning carts and trolleys - see Table B Cleaning carts and trolleys |
| Kitchen assets: |
| Kitchen trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Laundry assets: |
| Spring loaded trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Kitchen trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Count and cage assets: |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Trolleys | 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: |
| Lifting assets: |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Church trolleys/trucks | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Laundry and dry cleaning services: |
| Support assets: |
| Trolleys and bins: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |