| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production video assets: |
| VHS video cassette players and recorders | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video cassette recorder systems (VCR) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Video cassette recorder systems (VCRs) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |