| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Coffee assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fermentation tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hullers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Processors (including pulpers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Washers/separators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cleaning and mulching assets: |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Slashers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Stakes (including trellising) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Harvesting assets: |
| Bankouts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Catcher nets | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Elevators (almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters: |
| Coffee | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting pole rakes | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Olive | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Nuts: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Macadamia mower mounted | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Pick ups (e.g. almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Sweepers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pruning assets: |
| Chainsaws (Chain saws) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2007 |
| Pneumatic pruners: |
| Compressor | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Bins and hoppers (including gravity bins and holding bins) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| De-stoners, gravity separators and magnetic separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Extraction
and evaporation assets (including decanters, evaporators/finishers,
flash vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grinders | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Material
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Packaging assets: |
| Form
fill and seal packaging machines (including flat bottom, flat top and
bottom, pillow shape, stand up and vacuum brick pack packaging machines) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Multihead weighers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Process control valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Roasters (including cooling trays) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sample roasters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Silos | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Smoke/odour elimination systems (incorporating afterburners, housing and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Air compressors | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Boiler house assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Clean-in-place (CIP) systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Control
system assets (including programmable logic controllers (PLCs) and
variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Laboratory assets: |
| Electronic (including analysers and spectrometers) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scales | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Weighbridges | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Deli Assets: |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Hairdressing industry assets: |
| Coffee making machines (including espresso and drip filter type) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |