| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Knife blade sharpening machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Cutting assets (including knife and blade assemblies) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Separator blades | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Slitter tooling (incorporating blades, rubbers and spacers) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Others (including grader blades, smudgers, levellers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |