| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Backing gates | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pig farming: |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Chillers (incorporating pneumatic gates) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Livestock handling assets: |
| Hydraulic forcing pen gates | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| NLIS readers: |
| Fixed gate readers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Swinging gate readers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Rotary and slide gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Controlled access gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Controlled access gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used by irrigation water providers: |
| Dams
and weirs ((incorporating gates and actuators) consisting of a barrier
to obstruct the flow of water constructed from any or all of the
following: concrete, earth and rockfill) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Automatic entrance swing gates | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Gates, electric (excluding gates): |
| Controls and motors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Gates, electrical: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |