| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Evaporators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rendering plant: |
| Waste heat evaporators | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Dairy product manufacturing: |
| Assets for dairy powder manufacturing: |
| Evaporators (including circulation/vacuum chamber and falling film) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Evaporators (used in concentrate manufacture) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Distillation
system assets (incorporating distillation columns, steam economisers,
condensers, evaporators and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Margarine and shortening processing assets: |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Evaporators | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Evaporators | 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 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Refrigeration assets (including compressors, condensors, evaporators and storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Pulp process assets: |
| Major
assets (including bleaching towers, digesters, electrostatic
precipitators, evaporators, lime kilns, pulp baling lines, recovery
boilers, and strippers) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Stillage assets: |
| Distillers grain assets: |
| Evaporators | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Evaporators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Compressors, condensers and evaporators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |