| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Blast freezer tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blast freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Plate freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Poultry processing: |
| Chilling assets: |
| Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Freezers (including blast freezers, crust freezers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Freezing assets: |
| Blast
freezers and freezer tunnels/hardening tunnels (excluding cabinet style
self-contained blast freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cabinet style self-contained blast freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Ice cream churners/freezers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Cooling and refrigeration assets: |
| Freezers (including blast freezer, plate freezer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Freezers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Freezers: |
| Generally
(including blast freezers and plate freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spiral freezers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
| Industrial gas manufacturing: |
| Support and other assets: |
| Customer installations assets: |
| Freezers (including batch freezers, freeze tunnels, and tumble freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| Fuel retailing: |
| Convenience store assets: |
| Refrigerated cabinets and freezers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Insulation panels used in cool or freezer rooms | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Freezers | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Residential property operators: |
| Kitchen assets: |
| Freezers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Freezers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |