| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Sheep farming: |
| Crutching machines, portable type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Mobile plunge dips | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Footbaths | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| 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 |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: |
| Permanent types | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Woolshed assets: |
| Grinding machines for sharpening cutters | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing machines | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool bale movers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool presses | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Wool tables, steel types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle handling assets: |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| NLIS and other readers | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Cattle yards (including races and coolers (steel and timber)): |
| Permanent types | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed bins (including hay racks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Feed handling assets: |
| Bale feeders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feed mixers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silage and feedout wagons | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Manure and fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Saddlery and harness | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Grain-sheep or grain-beef cattle farming: |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| 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 |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Automatic drafting systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic ID systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Backing gates | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cattle laneways | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy milking sheds | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy yards and races | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Milk line washing systems: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Feed pads and bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Feeding systems: |
| Automatic | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Manual | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Manure spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silage pits | 40 years | 5.00% | 2.50% | 1 Jul 2007 |
| Silage wagons | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Telescopic handlers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tub grinders | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Automatic cluster removers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bailing systems: |
| Herringbone (including swing over, double up and rapid exit) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Rotary | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Walk through | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Filters | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Milk vats | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Plate coolers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Receivers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Refrigeration compressors | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Automated milking systems: |
| Rotary | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Single box and multi box | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic feeding systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic footbaths | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Cow comfort systems: |
| Cow brushes | 3 years | 66.67% | 33.33% | 1 Jul 2016 |
| Rubber matting | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow traffic systems | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Curtains: |
| Baffles, brooders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sidewalls | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Tunnel inlets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Foggers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Heaters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Sensors | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Tunnel inlet panels | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Ventilation fans: |
| Exhaust fans (tunnel, minivent) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Stirrer fans | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cages (for egg layers) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg counters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pallet levellers (coil spring) | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trolley lifters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos for feed: |
| Metal | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Winches | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Horse farming: |
| Horse stalls (Breeze way, Shed row) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| Stud stock and thoroughbred horses | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Curtains - sidewalls | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Floors (suspended types): |
| Concrete | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Steel | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Effluent separators/effluent fan extractors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fans: |
| Exhaust (tunnel, minivent) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Stirrer | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Farrowing crates | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Heaters and heat lamps | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| High pressure cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Milling assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mixing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Silos: |
| Grain storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Readyfeed | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water assets: |
| Drinking
systems (incorporating tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Effluent tanks (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Weigh bars, weigh indicators and weigh platforms | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Beekeeping: |
| Bee farming assets: |
| Beehives | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Processing assets | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Aquaculture: |
| Oyster farming assets: |
| Baskets | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Oyster growing structures (incorporating posts and racks or lines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Rumblers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sticks | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Trays: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Vats, treatment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |