| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Crates (including picking lugs) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Pig farming: |
| Farrowing crates | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Bins and crates | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Crates: |
| Wooden | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Wooden (mesh reinforced) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| MANUFACTURING: |
| Meat processing: |
| Support assets: |
| Truck and livestock crate washes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Crate handling assets (including lifters, stackers and de-stackers, turners etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Washers (including bottle and crate washers) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder handling assets: |
| Baskets, crates, and pallets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |