| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Fibre extractors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Reconstituted wood product manufacturing: |
| Fibre sifters | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Flake and fibre storage assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Autoclaves (incorporating rails) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Chargers (including traversers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trackwork | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolley
chain hauling systems (incorporating chains, gearboxes, motors and
tappets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolley transfer platforms (including transversals) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tunnels (including steamers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Finishing line and packaging assets: |
| Applicators (including coating and sealing applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Machining assets (including sanding and trimming assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dust collection assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Stackers/unstackers (including pilers/unpilers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel templates | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Manufacturing, trimming and pressing assets: |
| Cranes (used to load boards into presses and unload boards from presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Guillotines | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hatschek machines (including tub machines) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scrap return assets (including pulpers and shredders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trimmers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage, preparation and mixing assets: |
| Ball mills | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Classifiers (including cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hydropulpers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Refiners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Carbon fibre cutters used in manufacturing | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Transmission assets: |
| Fibre optic terminal equipment generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telecommunications services: |
| Backbone network assets: |
| Optical fibre cables | 25 years | 8.00% | 4.00% | 1 Jul 2003 |