| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Bale
handling attachments (including accumulator grabs, bale stackers, hay
forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Bale wrappers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trailed bale handling assets: |
| Big square bale stackers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generally (including accumulators and bale carriers) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Sheep farming: |
| Woolshed assets: |
| Wool bale movers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Feed handling assets: |
| Bale feeders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Hide preparation assets: |
| Bale presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Bale breaker (including wool feeder and wool opener) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |