| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Washing assets (including barrel washers, brush washers and ripple washers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Washers
and brushers (including barrel washers, flat bed brushers, polishers
and pre-cleaner wet hopper washers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Spirit manufacturing: |
| Barrels, tanks and tuns: |
| Barrels or casks (wooden): |
| Capacity greater than 150 litres | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capacity of 150 litres or less | 4 years | 50.00% | 25.00% | 1 Jul 2018 |
| Fermenters, washbacks, vats and holding tanks | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Intermediate bulk containers (IBC) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Mash tuns and lauter tuns | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Support assets: |
| Barrel racks: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Wooden | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Barrel assets: |
| Barrel racks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Barrel washers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Oak barrels | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Polymer film and sheet packaging material manufacturing: |
| Extrusion assets: |
| Extruders
and co-extruders (incorporating barrels, screws, towers and treatment
units, but excluding dies) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Ready-mixed concrete manufacturing: |
| Truck transit mixers: |
| Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Produce assets: |
| Display barrels | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |