| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Hatching assets (including hatching containers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Poultry processing: |
| Live bird handling systems (including live bird containers) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Packing assets: |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Emission control assets: |
| Environmental
control assets (including scrubbers, ductwork, fans, biofilters and
concrete containers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Receiving and storage assets: |
| Bins and containers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Others (including plastic and fibreglass) | 10 years | 20.00% | 10.00% | 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): |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Others (including plastic and fibreglass) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Packing assets: |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Spirit manufacturing: |
| Barrels, tanks and tuns: |
| Intermediate bulk containers (IBC) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Intermediate
bulk containers, bins and vessels (including instruments, pipes, pumps
and valves) used to hold and transfer formulations during various stages
of production | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Blowers and fans | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Ducting, pipes and piping | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Steelwork structures (including gantries, platforms and walkways) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Vacuum pumps: |
| Liquid ring pumps | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Oil sealed pumps | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Annealing lehrs | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Batch house assets: |
| Cullet handling and return assets: |
| Cullet crushers | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Scraping conveyor systems: |
| Container glass | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Flat glass | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Silos | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Coating assets (cold and hot end) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Float baths | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Forehearths | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Forming machines (incorporating shearing and distribution systems) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass furnace assets: |
| Batch chargers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Exhaust stacks: |
| Brick lined | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Steel | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Furnace support assets (including bubbler systems and electro boost systems) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Furnace tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Regenerators and recuperators | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| 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 |
| Inspection assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Lehr stackers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Moulds | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Band saws | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Coil holders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Curving rollers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drilling machines (including bench and radial drills) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Gang and turret punching machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hoists: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hydraulic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hooks (including c-hooks and slinger hooks) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pallet jacks | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Plate grabs | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Riveting machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears: |
| Hand-held type | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Guillotine type | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spreader bars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bins: |
| Roll-on roll-off containers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Intermediate bulk containers: |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Others | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Rail freight and passenger transport services: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Water transport and support services: |
| Commercial vessels: |
| Trading ships: |
| Container ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cranes: |
| Container/portainer | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Forklifts: |
| Container handling | 7 ½ years | 26.67% | 13.33% | 1 Jul 2002 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| Containers, air cargo (used to transport goods by air) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Tractor trolleys (including baggage and container trolleys, and dollies) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Oil recovery, service and treatment assets: |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |