| AGRICULTURE, FORESTRY AND FISHING: |
| 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 |
| MINING: |
| Crushing and milling assets: |
| Grinding mills: |
| Hammer | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Crushing and milling assets (including hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Preparatory and mechanical extraction assets: |
| Milling
and grinding assets (including flakers, hammer mills and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Grain cleaning, milling and refining assets: |
| Hammer mills | 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: |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Hammer and roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Malt milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Sanitary paper product manufacturing: |
| Hygienic paper product manufacturing assets: |
| Fluff
preparation assets (including hammer mills, cutting machines, fluff
forming drums, compacting rollers and carding machines) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plaster milling assets: |
| Grinding/hammer mills | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coal screening assets: |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CONSTRUCTION: |
| Power tools: |
| Jack hammers: |
| Air | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Electric | 3 years | 66.67% | 33.33% | 1 Jul 2008 |