| MANUFACTURING: |
| Beer manufacturing (except non-alcoholic beer): |
| Beer filtration assets: |
| Beer filters | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Filter media make up assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Mash filters | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Brewing assets: |
| Grist hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Mash tuns | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Lauter tuns | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Spent grains transfer system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wort kettles | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Whirlpool vessels | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cellaring assets: |
| Carbonators (including controls, pumps and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Yeast filters/dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Yeast propagators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Malt handling and cleaning assets: |
| Augers/conveyers and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Dust extractors | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Malt milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Packaging assets: |
| Bottle and can filling and sealing assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bottle and can handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Palletisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bottle and can packing assets: |
| Carton packers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Labellers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Outer date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Shrink wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tunnel pasteurisers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Conveyers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Keg line assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Coding machines | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| External washing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Internal washer and filler machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Kegs (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pasteurisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Support assets: |
| Additive and hops dosing systems assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Carbon dioxide (C02) recovery system assets: |
| Gas collection and storage assets (including pipes bladders and tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Gas processing assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Vaporisation system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Control system assets (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vapour condensers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Anaerobic bio gas system assets | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Tanks: |
| Beer fermentation and storage | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Chemical storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Cold service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Condensate collection | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Hot service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Liquid carbon dioxide (C02) storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Trub | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Yeast storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |