| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Feed mixer trucks | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| MINING: |
| Surface mobile mining machines: |
| Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Underground haulage trucks | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Trucks | 12 years | 16.67% | 8.33% | 1 Jul 2021 |
| Petroleum exploration services: |
| Exploration assets used onshore: |
| Down hole geophysics units - truck mounted | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Mineral exploration services: |
| Exploration assets: |
| Drill rigs: |
| Surface
(including blow out preventers, drilling fluid circulation systems,
hoisting and rotary systems, rig powering and transmission and trucks) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Truck and livestock crate washes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Pallet jacks and pallet trucks | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Tank truck assets: |
| Gas storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipes and valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Unloading/loading assets: |
| Railcar
and truck unloaders (including pump unloading and vacuum pressure
unloading systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Truck transit mixers: |
| Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Trucks - see Table B Motor vehicles and trailers |
| Volumetric concrete batching trucks: |
| Trucks - see Table B Motor vehicles and trailers |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| 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 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Calibration assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dust and fume extraction assets: |
| Fixed
extraction systems (incorporating ducting, extraction arms etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Power
supply assets (including generators) - use any relevant determinations
made for Power supply assets in Table B |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage tanks: |
| Fuel storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Gas
storage tanks (including argon, compressed natural gas (CNG) and
nitrogen gas storage tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lubricant storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tooling: |
| Dies (for press brakes) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Jigs and fixtures | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Moulds (including fibreglass moulds) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Waste water treatment assets: |
| Meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pipework | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Separators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Weighers: |
| Fixed (weighbridges) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Adhesive mixing and dispensing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Alignment, positioning and verification assets: |
| Axle
and frame alignment assets (including frame presses) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dumpy levels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Coupling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| 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 |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Welding assets: |
| Automatic stud well bowl feeder units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hand
held and portable spot welders (including transformers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| MIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stud welding machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| TIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vertical electric welders (pedestal welders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Welding reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Monorails and overhead conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Elevating
work platforms - see Table A Rental and hiring services (except real
estate) (66110 to 66400), Elevating work platforms (EWPs) |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pushers, rollers and tug units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Infrared paint dryers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Paint proportioning assets: |
| Electronic component proportioning systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Paint tinting and colour blending machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Folders (including pan brakes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Press brakes (brake presses) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tube benders | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Guillotine shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plasma cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Scribing
and number stamping machines (including chassis number
scribing/stamping machines and vehicle identification number stamping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Air conditioning charging units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Brake testing units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Electrical systems testing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight aiming equipment | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Wheel alignment assets: |
| Wheel alignment lasers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 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 vehicle body and trailer manufacturing: |
| Bus
vehicle body assembly assets (on supplied motor and chassis) - see
Table A Motor vehicle manufacturing (23110), bus and truck manufacturing
assets (including bus vehicle body assembling assets and truck body
manufacturing assets) |
| Truck
body manufacturing assets - see Table A Motor vehicle manufacturing
(23110), bus and truck manufacturing assets (including bus vehicle body
assembling assets and truck body manufacturing assets) |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Compactors and collection bodies on trucks (including lifting arms) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Garbage compactor trucks (excluding the compactor) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hook lifts on truck body | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Truck hoists | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Metering systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Hydraulically driven pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Pipes and fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Tailgate loaders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| LPG tank truck assets: |
| LPG storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pipes and fittings | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Valves | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Trucks
having a gross vehicle mass greater than 3.5 tonnes (excluding off
highway trucks used in mining operations) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Truck and rail receival dump pit | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Crash prevention assets: |
| Crash attenuators (truck mounted) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Extractors for carpet and upholstery cleaning: |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pressure washers: |
| Trailer or truck mounted | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Sweepers, hard floor: |
| Road sweeper trucks (including sweepers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Support assets: |
| Horse trucks - see Table B Motor vehicles and trailers |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Truck brake imbalance testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 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 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Church trolleys/trucks | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Extractors for carpet and upholstery cleaning: |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |