| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Turf growing assets: |
| Turf vacuums | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Vacuum coolers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Milking and milk handling assets: |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Robotic milking system assets: |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Poultry hatcheries: |
| Vacuum/auger systems (waste) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Processing assets: |
| Packaging assets (including vacuum and modified atmospheric packing) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Mineral dressing assets: |
| Filtration assets (including pressure filtration and vacuum filtration equipment) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Filtration assets (including belt, drum and vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Vacuum packaging systems (incorporating vacuum pumps and booster pumps): |
| Rotary systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Tunnel systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Slaughter floor assets: |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Offal processing assets: |
| Fat vacuum transfer systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Poultry processing: |
| Cut up & portion cutting assets: |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Further processing assets: |
| Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Pumps: |
| Vacuum pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Assets for dairy powder manufacturing: |
| Evaporators (including circulation/vacuum chamber and falling film) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Filters (including membrane, pressure and vacuum filters) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Inspection assets: |
| Vacuum seal testers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Vacuum separators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Drying assets (including vacuum dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Cooling and refrigeration assets: |
| Cooling tunnels, tray and vacuum coolers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Rotary vacuum mud filters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation and crystallisation assets: |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Power generation assets: |
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Cleaning systems (including vacuum) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Vacuum pump and piping | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Grain vacuum and silo sampling probes | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Packaging assets: |
| Form
fill and seal packaging machines (including flat bottom, flat top and
bottom, pillow shape, stand up and vacuum brick pack packaging machines) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Tea processing assets: |
| Packaging assets: |
| Packaging machines: |
| Vacuum brick pack packaging machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spirit manufacturing: |
| Distillation assets |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Separation/filtration assets: |
| Filtration units (incorporating housing and filters): |
| Rotary drum vacuum filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Printing: |
| Screen printing assets: |
| Ancillary assets: |
| Vacuum frames | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Support assets: |
| Dust/waste extraction systems: |
| Vacuum pumps | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Drums: |
| Used
in amine treating, bitumen blowing, potassium carbonate treating or
vacuum distillation | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Filters/coalescers: |
| Used
in amine treating, continuous coking, delayed coking, potassium
carbonate treating, visbreaking or vacuum distillation | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Heat exchangers: |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium
carbonate treating, vacuum distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Pumps: |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, potassium carbonate treating, vacuum
distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Nitrogen
liquefiers (incorporating, expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Helium manufacturing assets: |
| Helium
liquefiers (incorporating cryogenic adsorbers, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Support and other assets: |
| Customer installations assets: |
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: |
| Vacuum swing adsorption (VSA) systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Gas storage assets: |
| Vacuum insulated tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Granule transfer assets (including feeders, loaders, and vacuum transfer systems) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Pumps (including hydraulic, water and vacuum) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Vacuum lifters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Vacuum pumps: |
| Liquid ring pumps | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Oil sealed pumps | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Vacuum lifters and scissor grabs | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Glass
laminating assets (including assembly clean room assets, autoclaves,
heaters, laminating lehr furnaces, ovens, pre-presses, presses and
vacuum bag furnaces) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| 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 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Secondary treatment assets: |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Vacuum assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Portable wet and dry vacuum cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Support assets: |
| Vacuum lifters | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage service connection assets: |
| Vacuum pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Vacuum extraction and cleaning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Pumps: |
| Vacuum pumps | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Vacuum cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Vacuum cleaners, portable | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Vacuum cleaners: |
| Ducted: |
| Hoses | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Wands | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Portable | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Vacuum concentrators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Vacuum filters | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on or stand on | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Vacuum presses | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Vacuum cleaners, ride on | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Vacuum cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Vacuum pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Detailing assets: |
| Vacuum cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Smash repair assets: |
| Dust extraction systems: |
| Stationary vacuum dust collection units | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Support assets: |
| Air vacuum units, standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Ironing and spotting boards and tables: |
| Vacuum operated | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Non vacuum operated | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Photographic film processing: |
| Finishing assets: |
| Laminators: |
| Vacuum press | 23 years | 8.70% | 4.35% | 1 Jul 2017 |