| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Cooling assets (including water chillers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Cooling process assets (including cooling towers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Cooling tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Support assets: |
| Refrigeration
assets (including compressors, cooling towers, condensers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Cooling tunnels (including water cooling tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Meal
and cake processing assets (incorporating desolventisers, toasters,
drying and cooling assets) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Support assets: |
| Cooling towers (including packaged type) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Cooling assets (including chillers and coolers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Cooling and refrigeration assets: |
| Cooling tunnels, tray and vacuum coolers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Freezers (including blast freezer, plate freezer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Water treatment and cooling assets: |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Cooling and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Cooling towers: |
| Field erected | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Ion exchange systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Cooling towers: |
| Field erected | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Cooling tunnels | 17 years | 11.76% | 5.88% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Cooling systems (including fans and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling fans and cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Injection systems (including tallow) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Meters (including counterflow meters) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Post pellet addition systems (incorporating mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Screening and sieving assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Vacuum pump and piping | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Roasters (including cooling trays) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Chilled
water systems generally (including chillers, condensers and cooling
towers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Condensers and cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Packaging assets: |
| Filling and sealing assets: |
| Cooling and warming tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Support assets: |
| Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas cooling and heating assets: |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Moisture condensers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Quench drums | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Refrigeration units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene
purification assets (including cooling condensers, driers, purifier
vessels and scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support and other assets: |
| Cooling towers: |
| Field erected | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support and other assets: |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Bulk flow coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Coating product tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Fluid bed coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Screeners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cement manufacturing: |
| Cooling assets: |
| Air to air coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation coolers: |
| Cement coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Conditioning towers (incorporating spray systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Grate coolers (incorporating grate conveyor and quenching fans) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil handling assets: |
| Cooling tunnel conveyors | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Cooling tunnel ventilation fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Laminar flow cooling systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Plate mill assets: |
| Inter-roll stand cooling sprays | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rope driven cooling transfer bed | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam cooling beds (incorporating carry on section, carry off section,
moving (walking) section, chain drives and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Walking beam cooling beds and run out tables | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking beam cooling beds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Water treatment assets: |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Steel strip organic coating assets: |
| Cooler and cooling assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Calcination assets: |
| Generally
(including alumina cooling assets, hydrate storage tanks and hydrate
washing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Precipitation
assets (including classification assets, cooling towers,
crystallisation assets, heat exchangers, tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Cooling assets (including tables, conveyors, towers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Spring and wire product manufacturing: |
| Spring manufacturers' plant: |
| Cooling furnaces | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| 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 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power station civil and structural works: |
| Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Cooling water systems (excluding cooling towers and condensing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Data centre cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| 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 |
| Cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Humidifier assets: |
| Others (including ultrasonic humidifiers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Steam humidifiers (including steam generators) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Rear door heat exchangers (RDHx) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Row-based cooling units assets: |
| Others (including direct expansion (DX) cooling system units) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Water-chilled | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Water buffer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| 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 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Cooling system flushers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |