| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Coffee assets: |
| Washers/separators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Planting assets: |
| Tray washers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Offal processing assets: |
| Offal washers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Evisceration equipment: |
| Inside/outside bird washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bin and tray washers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Boot washers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Boot washers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Washers (including bottle and crate washers) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets for cheese manufacturing: |
| Cheese washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Washing assets (including barrel washers, brush washers and ripple washers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Bin washers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Extrusion die washers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Washers
and brushers (including barrel washers, flat bed brushers, polishers
and pre-cleaner wet hopper washers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Packaging assets: |
| Keg line assets: |
| Internal washer and filler machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Spirit manufacturing: |
| Bottling assets: |
| Bottle fillers: |
| Automated
(including bottle rinsers/washers, cappers, capsule applicators and
foilers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Barrel assets: |
| Barrel washers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Pulp process assets: |
| Other
assets (including cleaners, flotation cells, pulpers and repulpers,
refiners, screens and washers/thickeners) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Stock
preparation assets (including cleaners, flotation cells, pulpers and
repulpers, refiners, screens and washers/thickeners) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Printing: |
| Screen printing assets: |
| Screen reclamation assets: |
| Screen washers (automatic) | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Washing assets (including bearing and bogie washers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Deblocking and lens cleaning machines (including ultrasonic washers) | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Washing assets (including pressure washers) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Handling assets: |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Glassware washers | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Pressure washers: |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Trailer or truck mounted | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Sterilisation and autoclave processing assets: |
| Instrument washers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Parts cleaners and washers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pressure washers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| 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 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Surface preparation assets: |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Dry cleaning and laundry assets: |
| Washers: |
| Continuous
batch washer systems (including washers, moisture extraction units and
dryers) | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Extractors, standalone | 12 years | 16.67% | 8.33% | 1 Jul 2011 |