| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Seeding and fertilizing assets: |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Banana bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Banana ripening bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Sprayers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Temporary bird netting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Under vine weeder | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vine covers | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Coil box and crop shear assets: |
| Coil boxes (incorporating side guard drives and transfer mechanism assemblies) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Coil box shear and scale breakers | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shears (incorporating assemblies and main drive motors) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shear maintenance jigs and pinch rolls | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Plate mill assets: |
| Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Crop removal machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway sleeper manufacturing assets: |
| Crop shear and presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Steel strip metallic coating assets: |
| Crop shears | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Crop shears | 15 years | 13.33% | 6.67% | 1 Jul 2011 |