| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Robotic milking system assets: |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Control
system assets (excluding personal computers but including program logic
controllers (PLCs) and switchgear) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Support assets: |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Control
system assets (excluding personal computers, but including program
logic controllers (PLCs) and switchgear) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Control system assets (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Printing support services: |
| Pre-press trade services assets: |
| Platesetters: |
| Computer-to-plate
(CtP) platesetters (including thermal and visible-light platesetters)
and Direct-to-plate flexographic platesetters (Computer digital imagers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Petroleum refining: |
| Oil refinery assets: |
| Control systems assets (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Alignment, positioning and verification assets: |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Wheel alignment assets: |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Computer numerical control (CNC) machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Stationary machines: |
| Computer numerical control (CNC) machines (including CNC routers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas transmission: |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems (including commutators) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rescue and recovery vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production video assets: |
| Non-linear editing systems (incorporating computer control, interface and hard disc system) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Control room assets generally: |
| Personal
computer based assets (including delay units, logging units, program
fail detectors, RDS generators etc) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Telephone systems: |
| Telephone screening systems and other personal computer based telephone systems (excluding software) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Television broadcasting: |
| Non-linear editing systems (incorporating computer control, interface and hard disk system) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Electronic information storage services: |
| Data centre cooling assets: |
| Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Computer room air handling (CRAH) units (including chilled water systems) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Angiography assets: |
| Image
acquisition systems (incorporating computers with digital subtraction
capability, digital cameras, monitors and integrated software) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic
ultrasound systems (incorporating scanner, transducers/probes,
integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Ultrasound
systems (incorporating scanner, transducers, integrated computer and
integrated software) used by cardiologists, obstetricians and vascular
surgeons | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Specialist medical services n.e.c.: |
| Neurologists' assets: |
| Electroencephalography
(EEG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Electromyography
(EMG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Thoracic physicians' assets: |
| Body
plethysmographs (incorporating flow sensors, gas analysers, integrated
software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis exercise systems (incorporating flow sensors,
treadmills or ergometers, ECGs, pulse oximeters, integrated software and
integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis systems (incorporating flow sensors, gas analysers,
integrated software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Sleep
laboratory systems (incorporating amplifiers, sensors, integrated CPAP
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Bone
densitometry (BMD) systems (incorporating either whole body scanners,
integrated computer andintegrated software, or spine and hip scanners,
holding devices, integrated computers and integrated software) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Fluoroscopy assets (excluding direct radiography assets): |
| Image
acquisition systems (incorporating computers, digital cameras,
integrated software and monitors) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Magnetic
resonance imaging (MRI) systems (incorporating scanners, cooling
systems, radio frequency coil accessories, integrated computer and
integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Mammography
systems (incorporating either prone core biopsy scanners, quality
assurance equipment, stereotaxis, integrated computers and integrated
software, or conventional upright scanners, quality assurance equipment,
stereotaxis, integrated computer and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Nuclear
medicine systems (incorporating cameras, gantries, collimators,
integrated computers, integrated software and hot lab equipment, but
excluding Positron Emission Tomography (PET) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| ARTS AND RECREATION SERVICES: |
| Gambling activities: |
| Totalisators: |
| Computer equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Exhaust gas analysers for petrol engines: |
| Computer operated | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |