| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Planting assets: |
| Potting machines (including pot and bag fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Crop protection assets: |
| Banana ripening bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Harvesting assets: |
| Picking bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Bag sewers - see Table B Packaging machines |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bag and cardboard compactors | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Packaging assets: |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Packaging assets: |
| Bag sewers - see Table B Packaging machines |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Bag sewers - see Table B packaging machines |
| Vertical form fill and seal/volumetric fillers (including valve bag fillers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Rice milling assets: |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Packaging
assets (including accumulators, bag closers, bread baggers, box and
carton making machines, finished product check weighers, flow wrappers,
metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Dust
management assets (including bag and dust filters, dust collectors,
dust extraction hood and ducting and exhaust fans and socks) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Bulk bag hangers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Dust
management assets (including bag and dust filters, dust collectors,
dust extraction hood and ducting and exhaust fans and socks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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): |
| Ingredient receiving and handling assets: |
| Tippers
and unloaders (including bin tippers and unloaders, bulker bag
unloaders and tote tippers and unloaders) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Tea processing assets: |
| Support assets: |
| Bulka bags | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Packaging assets: |
| Filling and sealing assets: |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Bag sewers - see Table B Packaging machines: Bag sewers |
| Bag stackers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Pouch and bag making machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Silos: |
| Bag silos for expanded polystyrene beads | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) | 20 years | 10.00% | 5.00% | 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 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Dust
collection assets (including bag dust collectors, blowers, cyclones and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster milling assets: |
| Bulk bag handling assets | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Stationary dust collection systems (incorporating bags, motors, pipes etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Support assets: |
| Bags and cases | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Laundry handling assets: |
| Monorail and bag loading systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |