| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Temporary bird netting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Poultry processing: |
| Conveyors: overhead chains (carrying birds) | 1 years | 200.00% | 100.00% | 1 Jul 2017 |
| Evisceration equipment: |
| Inside/outside bird washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Live bird handling systems (including live bird containers) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Batching systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Blowing systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Coating assets (including oil, tumble and vacuum coaters) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cooling systems (including fans and cyclones) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dehumidifying systems (including silo munters) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dosing systems (including liquid) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hoppers (including batch and surge) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Mixers (including batch and paddle) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ovens (including horizontal, tunnel and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pre-conditioners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Can and tray labelling assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Robotic lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Robotic pick and place assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Raw material receiving, storage and handling assets: |
| Chutes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hoppers (including batch and weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Receival assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Silos | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Storage bins | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Tanks (including holding, liquid storage and water) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Access platforms | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Air compressors and receivers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bins (including tippers and raw material bins) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cleaning systems (including vacuum) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Contra shears and drum filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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 |
| Effluent pumps | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent screens and filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Laboratory and analysing assets (including probes and samplers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pumps (including liquid feed) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Safety systems | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Waste water ponds | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Weighing assets (including weigh cells, heads and hoppers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Air purification and recycling systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Basket tippers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Blending, dicing and mincing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Blowers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Canning and tray assets (including closers and fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cool rooms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cutting assets (including knife and blade assemblies) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dewatering assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Drying assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Freezers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Frozen block warmers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gravy make-up stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Grinders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hoppers (including batch and surge) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Mix slides and chutes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Mixers (including batch and paddle) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pallet lifters and hoists | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Retort cooking vessels | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Retort trays | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Seal thickness testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slicing and shredding assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Stacking assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Control systems (including batching systems) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dressers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drum magnets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Evaporative coolers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grinders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Hammer and roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Heating chambers (including coils and heat exchangers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Liquid tanks (including molasses and tallow) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Load cells | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Mixers (including paddle, premix and ribbon screw) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pumps (including heat, molasses and water pumps) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Turn heads | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Drying, coating, cooling and addition assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling fans and cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Injection systems (including tallow) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Meters (including counterflow meters) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Post pellet addition systems (incorporating mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Screening and sieving assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Vacuum pump and piping | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Liquid feed assets: |
| Augers, conveyors and elevators | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Bladders for molasses ponds | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bulk bag hangers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Covers for molasses ponds | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Liners for tanks | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Micro scales | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Mixers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Mixing tanks for clay and other products | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pumps: |
| Acid and urea pumps | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Heat, molasses and water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Silos (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Storage tanks (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robotic pick and place, lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pre-conditioning and extrusion assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Conditioners | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Crumble rollers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pellet presses (including air flow and die feeder presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pellet testers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bulkheads | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Chutes, deadboxes and diverters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain transfer drag chains | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Receival pits | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Rotary and slide gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Storage bins | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Support assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Emissions
and odour control systems (incorporating exhaust fans, ducting and
biofilters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Feed delivery bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain vacuum and silo sampling probes | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Laboratory assets (including grain testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Near infrared transmission systems and analysers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Weighbridges | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Play area assets: |
| Pet
enclosures and structures, freestanding (including bird aviaries,
chicken coops, fish tanks, guinea pig cages and rabbit hutches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |