| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Turf growing assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Field top makers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Land planes | 25 years | 8.00% | 4.00% | 1 Jul 2006 |
| Line planters | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mowers (including reel and rotary mowers) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Net layers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Power harrows | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Roll layers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Soil aerators | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf rollers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf seeders | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf vacuums | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Boilers (used for humidification and pasteurisation) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Casing machines (includes casing mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Compost phase 1 assets: |
| Bunkers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Protective structures | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Growing systems: |
| Shelves: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other materials | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Trays: |
| Wood | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Mushroom graders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Sheds | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Slicing machines | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Spawning machines (including supplement machines) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vacuum coolers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Weighing machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vegetable growing (under cover): |
| Hydroponic growing assets (including cut flower growing): |
| Hanging gutters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Troughs | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hydroponics
growers may also use the effective life for relevant assets shown in
Nursery and floriculture production (01110 to 01150) |
| Vegetable growing (outdoors) and sugar cane growing: |
| Chemical spraying assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fertiliser spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Spinner | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Rakes (e.g. cane trash rakes) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Harvesting assets: |
| Cane haul out bins | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Onion lifters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Planting assets: |
| Billet planters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Potato cutters | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Potato planters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Precision seeders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Transplanters: |
| Automated | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Trellising assets: |
| Stake drivers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Stake pullers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Trellising (incorporating stakes and wire) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Wire winders | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cleaning and mulching assets: |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Slashers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Stakes (including trellising) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Harvesting assets: |
| Bankouts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Catcher nets | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Elevators (almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters: |
| Coffee | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting pole rakes | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Olive | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Nuts: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Macadamia mower mounted | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Pick ups (e.g. almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Sweepers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pruning assets: |
| Chainsaws (Chain saws) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2007 |
| Pneumatic pruners: |
| Compressor | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Mulchers | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Banana bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Banana ripening bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Sprayers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Temporary bird netting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Under vine weeder | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vine covers | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Trays | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fertilising assets: |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spinners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Crates (including picking lugs) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Frost fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Orchard ladders | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Post driver/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Refractometers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Harvesting assets: |
| Grape harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Harvest aids | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Picking bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Picking platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Picking trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planting assets: |
| Hole burners | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Tree guards | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Trellising | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Weed matting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Pruning assets: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Mechanical
pruning assets (including cutter bars and cane strippers, but excluding
vine leaf removers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pneumatic pruners: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Vine leaf removers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Horticultural plants: |
| Citrus: |
| Grapefruits | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Lemons | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Limes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mandarins | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Oranges | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Grape: |
| Grapevines, dried | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, table | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, wine | 20 years | 10.00% | 5.00% | 1 Oct 2004 |
| Nuts: |
| Almonds | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Cashews | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Chestnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Hazelnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Jojoba | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Macadamia | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pecans | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pistachios | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Walnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pome: |
| Apples | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Pears | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Stone fruit: |
| Apricots | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cherries | 18 years | 11.11% | 5.56% | 1 Jan 2001 |
| Nectarines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Olives | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Peaches | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plums | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Prunes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Tropical: |
| Avocados | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mangoes | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Grain-sheep or grain-beef cattle farming: |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) |
| Aquaculture: |
| Oyster farming assets: |
| Oyster growing structures (incorporating posts and racks or lines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Salt flake growing tanks | 15 years | 13.33% | 6.67% | 1 Jul 2022 |