| MINING: |
| Underground mobile mining machines: |
| Shuttle cars | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| MANUFACTURING: |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Kiln/dryer/transfer car track work | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Kiln/dryer cars | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Transfer cars | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Transfer car (incorporating finger cars) track works | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer cars (incorporating finger cars) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Coil cars (including hydraulic sliding floor plates) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Coil car tracks and rails | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rail
infrastructure and rolling stock except torpedo cars - use any relevant
determinations made for Rail freight and passenger transport services
(47100 to 47200) |
| Scale or transfer car rail tracks and turntables | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scale or transfer cars (incorporating cable reel and drive units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Torpedo cars | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Charging car rails | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Charging cars | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Coke transfer cars | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Hot car spur lines | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Controlled tempering quenching cars | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Coil cars (including stationary coil cars) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| Coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil tilting coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air curtains | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems (including mimic panels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Cooling
water supply assets (including cooling towers, storage tanks and water
conditioning/dosing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dust
and fume extraction assets (including ducting, extraction fans, hoppers
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine pallets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Lighting (production) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Racks, shelving, stands and tables generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robots
generally (including assembly robots, gantry robots and pick and place
robots etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Safety
assets generally (including guarding, matting, railing etc, where
separately identifiable and not incorporated into an existing asset) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tooling assets: |
| Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tooling (for drills, lathes, mills etc) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Engine assembly and engine component sub- assembly assets: |
| Adhesive
application assets used in form-in-place gasket systems etc (including
adhesive unloading equipment and robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Assembly
and sub-assembly assets generally (including assembly machines,
balancing machines, bearing shell detection assets, crank and piston
spin test machines, oil filling machines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Nut runner assets: |
| Automated
nut runner and fastening systems (incorporating cables and controllers,
and including bolt torquing robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Manually
operated nut runners (pre-torque applications etc) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Power tools generally | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Engine
component machining line assets (including broaching machines,
deburring machines, gauging machines, honing machines, leak testing
machines, machining centres, pallet loading systems, surface grinding
machines, transfer machines, washing machines etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Handling assets: |
| Conveyors: |
| Elevating
conveyors (including engine block elevating conveying assets etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Floor
and in-floor standalone conveyors (including belt conveyors, infeed and
outfeed conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Monorails and overhead conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cranes
and hoists (including bridge cranes, gantry cranes, overhead cranes and
turnover cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Lifting fixtures, magnets, slings etc | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Toolroom assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Heat treatment assets (including furnaces and quench tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Welders (ARC welders, MIG welders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters
and sensors (including chart recorders, dosing meters, level meters,
level sensors and pH method meters and sensors etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pumps (including dosing pumps, recirculation pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanks
and pools (including recycling tanks, sludge tanks and pools, storage
tanks etc) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste
treatment assets generally (including dosing systems, flotation waste
treatment systems, heaters, oil removing systems, skimmers and sludge
presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): |
| Generally | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Hire cars: |
| Cars
used to provide basic service ride-sourcing, ride-hailing or
ride-sharing services (e.g. uberX) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Generally
(including cars used to provide premium service ride-sourcing,
ride-hailing or ride-sharing services e.g. UberBLACK) | 6 years | 33.33% | 16.67% | 1 Jul 2016 |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Taxis | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Locomotive
hauled carriages (including baggage vans, diners, mail vans, sit-up
cars, and sleepers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Wagons - bulk freight: |
| Tank cars | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Grips' assets: |
| Car rigs, sea rigs and other specialised rigs | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation clubs n.e.c.: |
| Racing cars | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| 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 |
| Parking services: |
| Car park operation assets - see Table B Car park assets |