| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| General assets: |
| Aeration assets: |
| Controllers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Kits | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Augers (including conveyors) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dryers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Moisture meters | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Mulchers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut pre-cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Slashers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Harvesting assets: |
| Boll buggies | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Combine harvesters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Cotton picker/strippers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Field bins | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Fuel trailers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module builders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module tarpaulins | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut threshers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Seeding and fertilizing assets: |
| Fertilizer spreaders (including linkage and trailed) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Seed and fertilizer bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Harrows | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Laser controlled scraping assets: |
| Buckets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transmitters | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Rippers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silos: |
| Grain (metal) | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Sheep farming: |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Grain cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Grain processing assets: |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking chests | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking surge bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tempering silos: |
| Galvanised steel | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Grain-sheep or grain-beef cattle farming: |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pig farming: |
| Silos: |
| Grain storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Extraction and evaporation assets: |
| Blowers, fans and evaporative coolers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Control
systems (dust collectors) - see Table B Control systems and control
system assets |
| Cyclones and dust collectors | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Grain screen cleaners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Gravity tables or separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Horizontal scourers | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Intensive dampeners | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Plan sifters | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Purifiers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Roller mills | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Rotary sieves | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Packaging assets: |
| Bag sewers - see Table B packaging machines |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Hoists | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Inspection
equipment (including check weighers, metal detectors, counting machines
etc) - see Table B Packaging machines |
| Label applicators | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Multihead and singlehead weighers - see Table B Packaging machines |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Vertical form fill and seal/volumetric fillers (including valve bag fillers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Weighers | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers)
- see Table B Packaging machines |
| Product and raw material handling and receiving assets: |
| Conveyors (including belt, chain, drag, screw) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Elevators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Silos: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Flexible | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Galvanised | 30 years | 6.67% | 3.33% | 1 Jan 2004 |
| Steel | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| Weighbridges - see Table B Weighbridges |
| Quality control assets: |
| Laboratory testing equipment (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Test kitchen assets (including dough makers, breadmakers, ovens, provers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Test mills | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Malt manufacturing assets: |
| Barley
and malt cleaning assets (including deculmers, dust extractors,
indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Barley and malt handling assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Weighbridges/weighers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Germination assets: |
| Above/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Aeration blowers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carbon dioxide (C
O2)
extraction units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Loaders/unloaders/turners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Vessels: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Kiln assets: |
| Fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Gas burners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Heat exchanger systems | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Heat recovery systems | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Kilns: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Loaders/unloaders/turners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Steeping assets: |
| Above floor/below floor cleaning systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slurry tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Steeping vessels: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Colour sorters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| De-stoners (including aspirators) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Flow weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Hullers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Length graders | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy cleaners and pre-cleaners | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy separators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Plan sifters | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Thickness grading assets (including scalpers and rotary screens) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Whiteners (including abrasive and friction whiteners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Product and raw material handling and receiving assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Quality control assets: |
| Inspection equipment (including check weighers and metal detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Magnets | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Support assets: |
| Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
| Fumigation systems | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Storage, feeding and ingredient handling assets: |
| Blowers, flour sifters and grain soak systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain transfer drag chains | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Grain vacuum and silo sampling probes | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Laboratory assets (including grain testing assets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Brewing assets: |
| Spent grains transfer system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Malt handling and cleaning assets: |
| Grain cleaning assets (including screeners, destoners and magnetic separators) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers (including weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Silo aerators | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Starch tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Centrifugal decanters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Evaporators | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Rotary drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stillage and syrup tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Wagons - bulk freight: |
| Other: |
| Grain hoppers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production video assets: |
| Telecine
chains (incorporating colour correctors, film time code readers, grain
and noise reduction systems and telecine machines) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |