| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle wash yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle wash/soaker control systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cattle washes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Hand wash basins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Truck and livestock crate washes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Spirit manufacturing: |
| Distillation assets |
| Stills
generally (copper stills, pot stills, spirit stills and wash stills
[incorporating botanical baskets, condensers, head tubes/necks,
rectifiers, rectifying columns and still columns]) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Safety showers and eye wash stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Wash plant pumps | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Wash plants (removable) | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| 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 |
| Trim and final shop assets: |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Wash bay assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Wash water holding tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Automatic car wash assets (including rollover and tunnel washes): |
| Friction washer system assets (including gantry, rails and arches and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Detailing assets: |
| Steam cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vacuum cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hand and self serve car wash assets: |
| Ceiling and wall booms | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| 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 2009 |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Vending machines | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hairdressing and beauty services: |
| Hairdressing industry assets: |
| Shampoo units and wash lounges, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |