| MANUFACTURING: |
| 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 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Support assets: |
| Cutters and guillotines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Guillotines and ancillary assets (including joggers, stackers and transomats) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Manufacturing, trimming and pressing assets: |
| Guillotines | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Cut to length shears and guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| Shears and guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel sheet metal forming assets: |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Shears: |
| Guillotine type | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| Guillotine shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Cutting assets (including guillotines, plasma cutters and profilers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Sheet metal machines (including benders and folders, guillotines and roll formers) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Mail house assets: |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Guillotine shears | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Photographic film processing: |
| Binding assets: |
| Cutting machines (guillotines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Framing assets: |
| Mitre guillotines | 25 years | 8.00% | 4.00% | 1 Jul 2017 |