| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Conditioning assets: |
| Clippers/debearders | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| Conditioning units/drying units/heaters | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Hullers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Product and raw material handling and receiving assets: |
| Silos - conditioning | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| MANUFACTURING: |
| Oil and fat manufacturing: |
| Receiving and storage assets: |
| Silos: |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Silos: |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Plywood and veneer manufacturing: |
| Log conditioning, heating and steaming assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Log conditioning, heating and steaming assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Testing assets: |
| Air conditioning assets (including room units and split systems) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Cement manufacturing: |
| Cooling assets: |
| Evaporation coolers: |
| Conditioning towers (incorporating spray systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Rolls
for mill roll stands (including roughing mill rolls, finishing mill
rolls and skin conditioning mill rolls) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Steel strip metallic coating assets: |
| Skin conditioning mills (incorporating entry and exit tension rolls) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Air conditioning charging units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Generally
(including air conditioning assets, air cooling assets, fencing
(removable), fire control and alarm assets, power supply assets) - use
any applicable determination in Table B |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Cooling
water supply assets (including cooling towers, storage tanks and water
conditioning/dosing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Air conditioning systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Refrigerant leak detectors | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Refrigerant management systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vacuum pumps | 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: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |