| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Air curtains | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Ammonia condensers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Blast freezer tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blast freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Carbon dioxide (C02) snow making machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Chiller tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chillers (incorporating pneumatic gates) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Dehumidifiers: |
| Desiccant | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Refrigerant | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Evaporators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Plate freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pressure vessels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Storage racking and stillages | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Transfer roller conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Enrobers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slab formers (sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slitters | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spreaders | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Syrup cookers and kettles (including fire cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| 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): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
| Beer manufacturing (except non-alcoholic beer): |
| Tanks: |
| Cold service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Reconstituted wood product manufacturing: |
| Presses (including pre-press, hot and cold presses) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Coating assets (cold and hot end) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Hot blast system assets: |
| Cold blast mains (incorporating snorts and mixer valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Cold combustion air systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Cold reduction mills | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Saws (including band saws and cold cut saws) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Photographic film processing: |
| Finishing assets: |
| Laminators: |
| Cold | 10 years | 20.00% | 10.00% | 1 Jul 2017 |