| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Aeration assets: |
| Direct supply systems (including paddlewheels and aspirators): |
| Fresh water | 6 years | 33.33% | 16.67% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Remote
or indirect supply systems (incorporating blowers, diaphragm pumps,
diffusers, upwellers and pipelines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Aquaculture tanks: |
| Concrete | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Fibreglass | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Raceways | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Transport of live products | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bins and crates | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cooling assets (including water chillers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Environmental control structures and protective structures used in salt water environment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feeders (including belt, pendulum, scatter and blower) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting nets | 4 years | 50.00% | 25.00% | 1 Jul 2007 |
| Hatching assets (including hatching containers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| 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 |
| Indirect heating system (including heat exchangers and passive heating) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Instruments (including sensors and water quality meters) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Oyster farming assets: |
| Baskets | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Oyster growing structures (incorporating posts and racks or lines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Rumblers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sticks | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Trays: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Vats, treatment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Power supply assets, emergency or standby: |
| Generators (incorporating attached engine management and generator monitoring instruments) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Processing assets: |
| Conveyors, elevators and hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cookers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Packaging assets (including vacuum and modified atmospheric packing) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Water assets: |
| Aquaculture channels and ponds | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pipes and pipelines: |
| Above
ground (polyethylene (PE) and polyvinylchloride (PVC) including lay
flat hoses) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| In ground (polyethylene (PE) and polyvinylchloride (PVC)) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Pumps: |
| Generally: |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Single phase transfer pumps: |
| Fresh water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Weighing machines | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |