| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Heaters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Pig farming: |
| Heaters and heat lamps | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Aquaculture: |
| Heating assets: |
| Direct heating system (including immersion heaters): |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Conditioning assets: |
| Conditioning units/drying units/heaters | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| MINING: |
| Mineral sand mining: |
| Drying assets: |
| Generally (including flash and fluid bed dryers and fluid bed heaters) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Heaters (including air heaters and concentrate heaters) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Assets for yoghurt manufacturing: |
| Incubation room assets: |
| Heaters | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Juice heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spirit manufacturing: |
| Support assets: |
| Water heating assets: |
| Water heaters (including small steam boilers [up to 500KW]) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Conversion and absorption assets: |
| Nitric acid heaters: |
| Zirconium | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Heat exchangers: |
| Air coolers and heaters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Gas coolers and heaters | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Mould heaters, die heaters and coolers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass
laminating assets (including assembly clean room assets, autoclaves,
heaters, laminating lehr furnaces, ovens, pre-presses, presses and
vacuum bag furnaces) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Induction heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Digestion
assets (including desilication tanks, digester vessels, flash tanks,
heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| 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 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Support assets: |
| Induction heaters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Swimming pools and spas: |
| Heaters | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Heaters: |
| Fixed: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas: |
| Ducted central heating unit | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hydronic assets: |
| Water heaters | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Outdoor assets: |
| Spas: |
| Fixed spa assets: |
| Heaters (electric or gas) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| Swimming pool assets: |
| Heaters: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Solar | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Painting assets: |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |