| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Planting assets: |
| Benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Horticultural plants: |
| Grape: |
| Grapevines, table | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Woolshed assets: |
| Wool tables, steel types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Separating assets: |
| Gravity tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Pneumatic tables and air separators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Shaking tables | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Gold ore mining: |
| Gold ore processing assets: |
| Shaking tables | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Mineral sand mining: |
| Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Port assets: |
| Other
port assets (including dolphins, ship loaders and stackers) - see Table
A Water transport and support services (48100 to 48200 and 52110 to
52190) |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Evisceration tables (incorporating organ pans) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Landing tables and bleed slat conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal processing assets: |
| Offal cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Specialised pork slaughter floor assets: |
| Gambrel tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Packaging assets: |
| Debaggers (debagging tables) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Shaker tables | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Accumulation tables and turntables | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Gravity tables or separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| 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
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Trim tables (roller inspection tables) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Processing assets generally: |
| Trimming
and grading assets (including shaker screen tables used in grading
finished products and nubbin removal, sliver removers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Sampling assets: |
| Sieve tables and picking belt decks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Offline mending tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Clothing manufacturing: |
| Cutting machines and tables | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Pressing equipment (including ironing tables and steam boilers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Sanitary paper product manufacturing: |
| Finishing and converted paper product manufacturing assets: |
| Generally
(including machines for manufacturing disposable facial and toilet
tissues, paper tablecloths, paper table napkins, interleaved and rolled
paper towels) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Cutting tables: |
| Automated cutting and break-out tables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Laminated glass cutting tables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Manual cutting tables (including air float tables) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Glass handling and storage assets: |
| Automated
loaders and unloaders (used with automated cutting tables, laminating
lines, toughening lines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Casting tables | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Work tables | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Roller
tables (incorporating gearboxes, motors, drives, rolls, table frames,
aprons, side guards and foundations) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Materials handling assets: |
| Table feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Edgers
(incorporating motors, hydraulic controls, mechanical controls, anvil
(carryover table), hand rails and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Turnover inspection table (incorporating barriers 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 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Transfer systems (incorporating flat bed transfer table) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| 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 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Peeler tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Run out tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| Run out tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Carryover tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Exit
feed up units (incorporating deflector and lift rolls, shears,
separators, tables and traverse drives) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peeler tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Racks, shelving, stands and tables generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Toolroom assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Hydraulic drop and work tables | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Support assets: |
| Work benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Tools: |
| Sawing machines: |
| Table saws | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| RETAIL TRADE: |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Pallet assets: |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Film transport systems (including platter systems, tower, make-up tables and interlock systems) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Benchtop (including work benches and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Shaking tables (including wet tables) | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Veterinary services: |
| Veterinarians' assets: |
| Tables and tubs | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Professional photographic services: |
| Support assets: |
| Tent and shooting tables | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Angiography assets: |
| Patient
gantries or tables, patient monitoring assets, positioning assets and
pressure injectors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Hospital furniture: |
| Bedside
cabinets/lockers, carts and poles, blanket warming cabinets, blood
warming cabinets, medical refrigerators and overbed tables | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Operating tables and attachments: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Mechanical | 13 years | 15.38% | 7.69% | 1 Jan 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, generators, screening tables and
suspensions) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Optometry and optical dispensing: |
| Optical assets: |
| Refraction units (including examination chair, instrument arms, table and light source) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tonometers: |
| Non-contact tonometers: |
| Table mounted | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Bedside cabinets, lockers and overbed tables | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fitness and recreation assets: |
| Billiard/pool tables | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Child care services: |
| Furniture used by children, freestanding: |
| Age
specific (including cots, changing tables, floor sleeping mattresses,
high and low feeding chairs, and stackable beds) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Play area assets: |
| Furniture, freestanding (including tables, seating and toy storage boxes) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Support assets: |
| Reception
furniture, freestanding (including lobby chairs, desks, lounges, sofas
and tables) - see Table B Office furniture, freestanding |
| Table games | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Billiard tables | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Casino operations: |
| Electronic table games (including keno games, poker games, rapid games) | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Gaming tables (including blackjack, poker, roulette) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Table game equipment: |
| Big wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Card shufflers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chippers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chips and plaques | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Dealer handset devices | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Display screens | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Roulette wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Shoes (electronic type) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Welding assets: |
| Weld tables and positioners (including rotary tables) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Work benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Hydrotherapy assets: |
| Wet tables | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hairdressing industry assets: |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Scissor lift tables - see Table B Loading bay assets |
| Mortuary assets: |
| Embalming/morgue tables | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Laundry and dry cleaning services: |
| Support assets: |
| Ironing and spotting boards and tables: |
| Vacuum operated | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Non vacuum operated | 15 years | 13.33% | 6.67% | 1 Jul 2011 |