| AGRICULTURE, FORESTRY AND FISHING: |
| Sheds
on land that is used for agricultural or pastoral operations (including
machinery sheds, workshop sheds and farm production sheds) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Mushroom growing: |
| Compost phase 1 assets: |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| MINING: |
| Coal mining: |
| Materials handling assets: |
| Stockpile stackers, reclaimers and stacker reclaimers: |
| Generally (including all machinery) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Construction material mining: |
| Crushers: |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| MANUFACTURING: |
| Wool scouring: |
| Wool dumping machinery | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Natural textile manufacturing: |
| Cotton manufacturers' machinery: |
| Conveyors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Engines, gas | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Gas producer plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Gins | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Weaving machinery (silk and cotton) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Knitted product manufacturing: |
| Woollen manufacturers' machinery | 16 ⅔ years | 12.00% | 6.00% | 1 Jan 2001 |
| Footwear manufacturing: |
| Boot and shoe-making machinery: |
| Machinery and general plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Moulds for plastic heels | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Vulcanising moulds | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Other wood product manufacturing: |
| Moulding machinery (wood) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Basic machinery | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Workshop machinery and tools | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Salvage machinery: |
| Boilers, vertical | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Engine hoisting | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Pumps: |
| Centrifugal, direct acting, and connections | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Duplex boiler feed | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Escalators (machinery and moving parts) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Assets
used in field service that are not listed under this sub-heading - use
any relevant determination listed under Workshop assets below |
| Air compressors | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Cutting machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lathes | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Line boring machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Turning machines | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| 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 |
| Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bending machines: |
| Folders | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Press brakes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Brake shoe riveting machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Flange facers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Grinding machines (including gear grinding machines) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat treatment assets (including furnaces and quenches) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hydraulic hose crimpers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Manual lathes | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Jacks
(including air hydraulic jacks, hydro pneumatic jacks, floor jacks,
transmission jacks, trolley jacks and truck jacks) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Machining centres | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Milling machines (including bed mills and universal mills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Painting assets: |
| Buffing machines | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Paint agitators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Space heaters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Spray gun washing machines | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Parts washing machines | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Plasma cutters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Presses: |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Punch and shear machines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Blast booths/chambers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Dust
collection and ventilation systems | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Pressure cleaners/washers | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Toolboxes and toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Tooling
for lathes, machining centres, milling machines and other machine tools | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workholding devices (including jigs and fixtures) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Tools: |
| Hand tools (manually operated) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Power packs | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque/tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys (including powered and electrodrive trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Turning machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waterjet cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weight scales (corner weight) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding helmets incorporating respirators | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |