| MANUFACTURING: |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Automatic pan storage units | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Automatic product handling assets (including basket loaders and basket stackers) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Conveyors: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Infloor | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Cooling and refrigeration assets: |
| Cooling tunnels, tray and vacuum coolers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Freezers (including blast freezer, plate freezer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Final provers (mechanical type) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Final provers (rack type) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 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 |
| 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 |
| Proof and bake systems: |
| Spiral oven | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral prover | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Secondary
process assets (including cake folders, creamers, depositors, enrobers,
icing machines, sandwiching machines and sprinklers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Storage, feeding and ingredient handling assets: |
| Blowers, flour sifters and grain soak systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Flour silos | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Weighers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Bread slicers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Bun dividers/rounders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Fixed bowl spiral mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Hydraulic dough dividers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Moulders | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| 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 |
| Planetary mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| Provers/prover retarders | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Semi-automated baguette, bread and bread roll making assets | 12 years | 16.67% | 8.33% | 1 Jan 2002 |
| Semi-automated doughnut making assets | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Aluminium smelting: |
| Anode baking assets (including crucibles and furnaces) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| 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: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |