| MINING: |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Hydraulic fracturing assets: |
| Blenders | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Mixers and blenders | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets for ice cream manufacturing: |
| Blenders and mixers: |
| Bench mounted planetary mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Hand-held stick blenders | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| General cereal food processing assets: |
| Blenders
and mixers (including drum mixers, paddle blenders/mixers and ribbon
blenders/mixers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Blenders and mixers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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 appetiser and finger food manufacturing assets: |
| Mixing
assets (including meat mincers, meat mincer/blenders, mixer/grinding
machines and mixers generally) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Drink blenders | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Small appliances (including blenders, food processors, mixers and toasters) | 4 years | 50.00% | 25.00% | 1 Jul 2020 |