| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Blenders and mixers: |
| Bench mounted planetary mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Hand-held stick blenders | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Enrobers (including dippers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Extruders and extrusion line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Freezing assets: |
| Blast
freezers and freezer tunnels/hardening tunnels (excluding cabinet style
self-contained blast freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cabinet style self-contained blast freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Ice cream churners/freezers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Moulding machines, moulds and moulding line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Ovens | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Portable batch pasteurisers | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Slush machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Production assets: |
| Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |