| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Die sets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Extrusion die washers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Extrusion dies | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Pre-conditioning and extrusion assets: |
| Pellet presses (including air flow and die feeder presses) | 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) |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Die cutters | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Polymer film and sheet packaging material manufacturing: |
| Extrusion assets: |
| Extruder dies | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Extruders
and co-extruders (incorporating barrels, screws, towers and treatment
units, but excluding dies) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Die carts | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Extruder dies: |
| Foamed polyethylene (PE) or extruded polystyrene extruder dies | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Generally | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Mould heaters, die heaters and coolers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Die casting machines (including high pressure, low pressure and gravity type machines) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Die tools (moulds used for casting) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Sand casting assets: |
| Sand core dies | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Tooling: |
| Dies (for press brakes) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Presses
(including production presses and production supporting presses such as
die spotting presses, tryout presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Die change over assets (die trailers, die trucks, die trolleys etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Die racks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dies (stamping dies) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Tooling: |
| Press brake dies | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Photographic film processing: |
| Binding assets: |
| Die cutting machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |