| 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: |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Fruit juice and fruit juice drink manufacturing assets: |
| Inspection assets: |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - 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 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Packaging assets: |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| 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: |
| Checkweighers | 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Courier pick-up and delivery services: |
| Inspection assets: |
| Weight dimension capture system assets (including checkweighers, in motion scales and readers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |