| MANUFACTURING: |
| 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 |
| Secondary
process assets (including cake folders, creamers, depositors, enrobers,
icing machines, sandwiching machines and sprinklers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Jelly and sugar lolly making assets: |
| Depositors (including nozzle plates, pistons and pumps) | 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
sauce and topping application assets (including can opening machines,
cheese shredding assets, depositors, enrobers, topping applicators and
water coating sprayers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Desiccant and cotton wool depositors/inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |