| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Electric | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Rigid and semi-rigid polymer product manufacturing: |
| Safety fencing | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Perimeter fencing | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Generally
(including air conditioning assets, air cooling assets, fencing
(removable), fire control and alarm assets, power supply assets) - use
any applicable determination in Table B |