| MANUFACTURING: |
| Rigid and semi-rigid polymer product manufacturing: |
| Plastic welders | 9 years | 22.22% | 11.11% | 1 Jul 2016 |
| Iron smelting and steel manufacturing: |
| Steel strip metallic coating assets: |
| Welders | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Welders | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Closed section induction welders | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Closed section laser welders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| 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 |
| 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 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Welders (including ARC welders, MIG welders and TIG welders) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Welders (ARC welders, MIG welders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Welders - see Table B Welders |
| CONSTRUCTION: |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Welders: |
| Electric | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Oxy-acetylene | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |