| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| 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 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Control systems assets: |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Control system assets: |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Control system assets: |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Control
system assets (including programmable logic controllers (PLCs) and
variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tea processing assets: |
| Support assets: |
| Control
system assets (including control cabinets and switchgear,
instrumentation, programmable logic controllers (PLCs) and variable
speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Control
system and monitoring assets (including programmable logic controllers
(PLCs), variable speed drives (VSDs), instruments and sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs) and variable
speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs), switchgear
and variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Control
system assets - see Table B Control systems and control system assets
(including control cabinets and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and variable speed
drives (VSDs)) |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Control systems assets: |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water supply control systems assets: |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewerage control systems assets: |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Traffic management signs: |
| Variable message signs | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fire control assets: |
| Stair pressurisation assets: |
| AC variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems | 7 years | 28.57% | 14.29% | 1 Jul 2003 |