| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Planting assets: |
| Hole burners | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Kiln assets: |
| Gas burners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cement manufacturing: |
| Preheat and clinker production assets: |
| Kilns
(incorporating kiln shell, inlet chamber, roller stations, thrust unit,
kiln hood, burner and drive) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Stacks (including flare off stacks (incorporating burners and derricks)) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Induration assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Wok burners, large commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Hot air balloon assets: |
| Burners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Crucible Swell Number (CSN) burners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |