| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Washers (including bottle and crate washers) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Packaging assets: |
| Bottle and lid unscramblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Bottle inverters | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Handling assets: |
| Bottle rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bottle unscramblers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Bottle rinsing machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| 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 |
| Spirit manufacturing: |
| Bottling assets: |
| Bottle fillers: |
| Automated
(including bottle rinsers/washers, cappers, capsule applicators and
foilers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Manual | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Cap feed systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Corkers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Fillers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Foilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Rinsers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Handling and packing assets: |
| Conveyors (loose bottle, carton and pallet) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Bottle and vial inverters and blowers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Bottle and vial unscramblers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |