| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Tub grinders | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Mincers/grinders | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Poultry processing: |
| Deboning area assets: |
| Extruders, grinders and mechanical deboned meat (MDM) machines | 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: |
| Assets for cheese manufacturing: |
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Oil and fat manufacturing: |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Crushing
and breaking assets (including grinders, flaking machines and seed
crackers) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Laboratory assets: |
| Cutter grinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Grinders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Grinders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Grinders | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Sampling assets: |
| Sample grinders and shellers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Rigid and semi-rigid polymer product manufacturing: |
| Agglomerators, shredders, granulators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| CNC controlled edgers and grinders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot strip mill assets: |
| Mill roll shop assets: |
| Roll grinders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Power tools: |
| Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| Combined surface generators and grinders and finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Surface generators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| CONSTRUCTION: |
| Concreting assets: |
| Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Nut grinders/peanut butter makers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Concreting assets: |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Traffic management assets: |
| Road marking assets: |
| Line grinders (walk behind) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Stump grinders | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Orthotic benchtop grinders | 6 years | 33.33% | 16.67% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Flywheel grinders | 13 years | 15.38% | 7.69% | 1 Jul 2011 |