| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Poultry processing: |
| Further processing assets: |
| Filling machines (including Kiev, sausage, stuffing etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Packaging assets: |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Bottle inverters | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cap sorters | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Bottle rinsing machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Denesters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bucket and portion control) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Jar de-palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Lid descramblers, cap sorters and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Canning assets (including can loaders, closers and seamers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines: |
| Cappers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Induction sealers | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Packaging assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cooling and warming tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Induction sealers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Packaging assets: |
| Bottle and can filling and sealing assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Cap feed systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Corkers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Fillers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Foilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Rinsers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Manifolds
and piping (incorporating flashback arrestors): |
| Acetylene gas | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other gases | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cylinder frames (incorporating manifolds and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinders: |
| Gas cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Liquid gas cylinders: |
| Flasks | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Other liquid gas cylinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tanker filling station assets: |
| Breakaway couplings | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Framework, manifolds and piping | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tanker filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Automated dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator panels, fire retardant lines and foam storage
tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2012 |
| Loading
and unloading arms (incorporating balance mechanisms, couplers, drop
hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Denesters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Filtration assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Labellers (including laser coders and label applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Printers | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Robotic palletisers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Assembly
and sub-assembly assets generally (including assembly machines,
balancing machines, bearing shell detection assets, crank and piston
spin test machines, oil filling machines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Foam filling station assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Butcher assets: |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |