| MINING: |
| Gold ore mining: |
| Gold ore processing assets: |
| Laboratory assets: |
| Generally
(including drying ovens, pulverisers, crushers, gas fired ovens, fume
cupboards) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| MANUFACTURING: |
| Poultry processing: |
| Further processing assets: |
| Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Ovens | 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): |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Furnace ovens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Quality control assets: |
| Test kitchen assets (including dough makers, breadmakers, ovens, provers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| General cereal food processing assets: |
| Ovens (electric and gas-fired) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ovens: |
| Rack ovens | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Tray type ovens (including swing tray) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Tunnel ovens: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Lidding systems | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Proof and bake systems: |
| Spiral oven | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Ovens (convection) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Sugar milling assets: |
| Support assets: |
| Laboratory assets: |
| Moisture determination ovens | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Support assets: |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Ovens (including horizontal, tunnel and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| 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): |
| Frozen pizza manufacturing assets: |
| Pizza base making assets: |
| Ovens | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Ovens (including roasters and dryers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Ovens | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Laboratory assets: |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Laboratory assets: |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Drying ovens | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Annealing ovens | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Testing assets: |
| Ovens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| 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 |
| Glass toughening (tempering) assets: |
| Heat soaking ovens | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cement manufacturing: |
| Support assets: |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Testing assets: |
| Ovens | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Breeze basins | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Charging car rails | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Charging cars | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Coke
ovens batteries (including ovens, doors, individual oven gas off takes
from supply and extraction mains) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ploughs | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke transfer cars | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Coke wharves (including concrete end barriers and skids) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot car spur lines | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ram tracks and live rails | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Rams | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Acid compound assets: |
| Acid
compound structures, pumps, overflow and storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| 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 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Exhausters (including support structures and hydraulic systems) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Final coolers | 35 years | 5.71% | 2.86% | 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 |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tar plant assets: |
| Decanters,
make tanks (incorporating scrapers and drives, storage tanks, steam and
electric pumps, liquor tank and strainers) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tar precipitators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Coke ovens gas systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steel strip metallic coating assets: |
| Curing ovens | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steel strip organic coating assets: |
| Curing ovens | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Heating assets: |
| Heat treatment ovens | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Furnaces and ovens (including ladles and stress relief ovens) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Industrial ovens | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Lens curing and drying ovens | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Ovens | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli Assets: |
| Ovens (including chicken ovens and smoker ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Microwave ovens | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Residential property operators: |
| Kitchen assets: |
| Microwave ovens | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Ovens | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Ovens | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Others (including floor size with trolleys) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Laboratory analytical equipment and instruments: |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Others (including floor size with trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Food
cooking assets (including combination ovens, cooktops, fryers, soup
kettles and stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Spray bake ovens | 12 years | 16.67% | 8.33% | 1 Jul 2009 |