| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Bunch lines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Choppers/mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tops | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Coffee assets: |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fermentation tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hullers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Processors (including pulpers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Washers/separators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fungicide units | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waxing assets | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Olive oil processing assets - see Table A Oil and fat manufacturing (11500) |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tree nut assets: |
| De-husking units | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Drying silos | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Trommels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sheds
on land that is used for agricultural or pastoral operations (including
machinery sheds, workshop sheds and farm production sheds) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Dairy cattle farming: |
| Barn fed dairy farms: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Exercise yards | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Transfer machines - farm trolley to setter trolley | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Bunch lines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Choppers/mulchers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tops | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Bins | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fungicide units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waxing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tree nuts assets: |
| Crackers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Drying silos | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Separating assets (including air separators, trommels and vibrating screens) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |