| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| General assets: |
| Augers (including conveyors) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silos for feed: |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Vacuum/auger systems (waste) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pig farming: |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Augers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| MINING: |
| Other mining support services: |
| Mineral mining support services: |
| Blasting assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Feed auger systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Seed and product handling assets: |
| Augers, conveyors, elevators and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rice milling assets: |
| Product and raw material handling and receiving assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Augers, conveyors and elevators | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Material
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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): |
| Ancillary and support assets: |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tea processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
vibratory conveyors, structures, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Augers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Augers/conveyers and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2022 |