| AGRICULTURE, FORESTRY AND FISHING: |
| Vegetable growing (outdoors) and sugar cane growing: |
| Planting assets: |
| Potato cutters | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Pruning assets: |
| Mechanical
pruning assets (including cutter bars and cane strippers, but excluding
vine leaf removers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Sheep farming: |
| Woolshed assets: |
| Grinding machines for sharpening cutters | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Head cutters and droppers: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hand held hydraulic | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Hock cutters | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Poultry processing: |
| Cut up & portion cutting assets: |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Evisceration equipment: |
| Croppers,
feet removers, giblet processors, head removers, heart lung harvesters,
heart lung separators, openers, vent cutters etc) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets for cheese manufacturing: |
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Laboratory assets: |
| Cutter grinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Cutters and guillotines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| 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): |
| Frozen
lasagne manufacturing assets generally (including cookers, cutters,
depositors, extruders, lasagne making machines, mixers and sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen pizza manufacturing assets: |
| Pizza base making assets: |
| Pizza
base forming and sheeting assets (including chunking units, cutters,
extruders, laminators, spiker rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Cutters: |
| Mechanical cutters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Water based (hydro) cutters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printing: |
| Flexographic printing assets: |
| Printing assets: |
| Die
cutters, flexo/folder/gluers (see Table A Pulp, paper and converted
paper product manufacturing (15100, 15210, 15220 and 15290), box and
carton making assets) |
| Screen printing assets: |
| Ancillary assets: |
| Squeegee cutters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Die cutters | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Rigid and semi-rigid polymer product manufacturing: |
| Pipe cutters | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| CNC controlled scorers and cutters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Steel cutters and benders | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Primary metal product casting assets: |
| Cut to length machines and torch cutters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| Plasma cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Cutting machines (including gas cutters and plasma cutting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Cutting assets (including plate profilers, profile cutters and saws) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Cutting assets (including guillotines, plasma cutters and profilers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Carbon fibre cutters used in manufacturing | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Upholstery assets: |
| CNC fabric cutters | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Hand fabric cutters | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Deli Assets: |
| Cheese cutters | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Pipe and tube saws and cutters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Plasma cutters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Welding assets: |
| Welders
(including ARC, MIG, TIG, multi process and oxy-acetylene
welders/cutters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Engravers: |
| Electronic/laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Photographic film processing: |
| Framing assets: |
| Board and glass wall cutters | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Mat cutters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Vinyl cutters | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Printing assets: |
| Laser cutters (incorporating laser printing): |
| Desktop | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Floor mounted | 7 years | 28.57% | 14.29% | 1 Jul 2017 |