| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Planting assets: |
| Soil elevators | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Harvesting assets: |
| Elevators (almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg elevators (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos for feed: |
| Ancillary equipment: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Processing assets: |
| Conveyors, elevators and hoppers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Elevators (including bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Bucket elevators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Materials handling assets: |
| Bucket elevators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Screw and bucket elevators | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Slaughter floor assets: |
| Overhead
bleed, dressing and trim conveyors ((incorporating housings, handles,
chains and motors) including elevators and lowerators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Product and raw material handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Seed and product handling assets: |
| Augers, conveyors, elevators and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Elevators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rice milling assets: |
| Product and raw material handling and receiving assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Augers, conveyors and elevators | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Material
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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): |
| Ancillary and support assets: |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
elevators and vibratory conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tea processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
vibratory conveyors, structures, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Conveyors (including elevators, conveyors and belts) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Augers/conveyers and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Bucket elevators | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Conveyors
(including belt conveyors, belt stacker conveyors, bucket elevators and
screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Elevators/lowerators (including loaders/unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Furnace proper assets: |
| Furnace elevators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| CONSTRUCTION: |
| Block and brick elevators (portable) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |