| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Barn fed dairy farms: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Exercise yards | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Automatic drafting systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic ID systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Backing gates | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cattle laneways | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy milking sheds | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy yards and races | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Milk line washing systems: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Feed pads and bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Feeding systems: |
| Automatic | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Manual | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Manure spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silage pits | 40 years | 5.00% | 2.50% | 1 Jul 2007 |
| Silage wagons | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Telescopic handlers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tub grinders | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Automatic cluster removers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bailing systems: |
| Herringbone (including swing over, double up and rapid exit) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Rotary | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Walk through | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Filters | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Milk vats | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Plate coolers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Receivers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Refrigeration compressors | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Automated milking systems: |
| Rotary | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Single box and multi box | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic feeding systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic footbaths | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Cow comfort systems: |
| Cow brushes | 3 years | 66.67% | 33.33% | 1 Jul 2016 |
| Rubber matting | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow traffic systems | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Air compression assets - see Table B Air compression assets |
| Ammonia gas detectors | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Automated guided vehicles (AGVs) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Bag and cardboard compactors | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bin and drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Bins generally: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Boilers - see Table B Boilers |
| Boot washers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cages (including cardboard cages and pallet cages) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Chemical and flammable storage cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Contaminant detectors (including magnets, metal detectors and x-ray units) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Control systems - see Table B Control systems and control system assets |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Crate handling assets (including lifters, stackers and de-stackers, turners etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Dehumidifiers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Dock levellers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dosing systems | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dust extractors and collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fire control and alarm assets - see Table B Fire control and alarm assets |
| Floor scrubbers and polishers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Foamers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Infeed water treatment assets (excluding water storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Instrumentation (including flow meters, level transmitters, pressure transmitters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Laboratory equipment: |
| Generally
(excluding penetrometers) - see Table B Laboratory assets used in
quality control, sample checking etc |
| Penetrometers | 13 years | 15.38% | 7.69% | 1 Jul 2018 |
| Lifting and handling assets: |
| Forklifts - see Table B Forklifts |
| Hoists | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Lifters (including small bin, box, drum, roll and vacuum lifters) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Pallet jacks and pallet trucks | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Milk tankers (incorporating tank and trailer) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Piping, pipelines and pipework | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2017 |
| Pumps: |
| Chemical pumps | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Product pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Vacuum pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Water pumps | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Racking | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Refrigeration assets - see Table B Refrigeration assets |
| Resin beads for milk and protein processing and water filtration | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Scales | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Shelving | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Silos | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Steelwork structures (including ladders, platforms and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Tanks: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Valves | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Washers (including bottle and crate washers) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Water filtration system assets (excluding resin beads) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Assets commonly used for product manufacturing and processing: |
| Feeders (including loss-in-weight feeders and volumetric feeders) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Heaters (including air heaters and concentrate heaters) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Homogenisers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| In-line moisture meters and moisture controllers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Membrane filtration system assets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Mixers and blenders | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Pasteurisers and thermalisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Separators, decanters, clarifiers and bactofuges | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Standardisers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Tanks (including storage, mixing, process and balance tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| UHT aseptic processing system assets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Valve matrixes | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets for butter manufacturing: |
| Butter churns (including continuous buttermakers and butter reworkers) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Butter melters | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Crystallisers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| In-line titrators | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Salt crushers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Assets for cheese manufacturing: |
| Blockformers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cheese washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Continuous cheese making machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cooker stretchers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Moulding machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Moulds: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Vats: |
| Cheese making vats | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Culture vats | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Assets for dairy powder manufacturing: |
| Blowers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Crystallisers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Dryers (including fluid bed and spray) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Evaporators (including circulation/vacuum chamber and falling film) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Powder bins | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Sifters | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| 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 |
| Assets for yoghurt manufacturing: |
| Aerators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Fruit dosing system assets | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Fermentation tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Incubation room assets: |
| Fans | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Heaters | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Insulated sandwich panels | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Packaging assets: |
| Bottle and lid unscramblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Butter patting machines | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Cartoning
assets (including carton and case erecting, packing and closing
machines, and carton and box sealers/tapers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cheese wrapping machines (including overwrappers and thermoforming machines) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Debaggers (debagging tables) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Flow wrappers (including continuous heat seal wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Inkjet and laser label printers | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Palletising robots | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Product identification labellers (including coding machines and label applicators) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Shrink tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |