| MANUFACTURING: |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction and evaporation assets: |
| Blowers, fans and evaporative coolers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Control
systems (dust collectors) - see Table B Control systems and control
system assets |
| Cyclones and dust collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Centrifugals | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Crystallisers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporators | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Magma mixers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Massecuite re-heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Seed vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Sugar melters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Centrifugals | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Evaporators | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Magma/massecuite distributors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vacuum pans | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Extraction
and evaporation assets (including decanters, evaporators/finishers,
flash vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Evaporators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cement manufacturing: |
| Cooling assets: |
| Evaporation coolers: |
| Cement coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Conditioning towers (incorporating spray systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |