| MANUFACTURING: |
| Poultry processing: |
| Packaging
machines generally (bagging machines, batchers, carton and case
erecting and closing machines, inspection equipment (checkweighers,
metal detectors etc), multihead and singlehead weighers, palletisers and
depalletisers, product identification labellers, robotic pick and place
machines and wrapping machines) - see Table B Packaging machines |
| Cured meat and smallgoods manufacturing: |
| Post-production and packaging assets: |
| Packaging
machines generally (bagging machines, carton and case erecting and
closing machines, inspection equipment (checkweighers, metal detectors
etc), multihead and singlehead weighers, palletisers and depalletisers,
product identification labellers, robotic pick and place machines and
wrapping machines) - see Table B Packaging machines |
| Dairy product manufacturing: |
| Packaging assets: |
| Cartoning
assets (including carton and case erecting, packing and closing
machines, and carton and box sealers/tapers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Packing assets: |
| Cartoning
assets (including carton and case erectors, carton sealers, case
packers and overpackers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Packaging assets: |
| Cartoning assets (including carton and case erecting, packing and closing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Cereal and pasta product manufacturing: |
| Packaging
assets (including cartoners, casepackers, case palletisers,
checkweighers, fillers, label applicators, robotic pick and place
packaging machines, shrink wrappers and stretch wrappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Packaging assets: |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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): |
| Packaging and quality control assets: |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Case sealing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tea processing assets: |
| Packaging assets: |
| Tea
packaging assets generally (including cartoners, casepackers, case
palletisers, checkweighers, fillers, label applicators, shrink wrappers
and stretch wrappers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Binding assets: |
| Binding lines (including case binding lines and perfect binding lines) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Refrigeration and freezing assets: |
| Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Support assets: |
| Bags and cases | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Extractors for carpet and upholstery cleaning: |
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Extractors for carpet and upholstery cleaning: |
| Spot
extractors (including portable handheld and brief case size extractors
for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |