| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Harvesting assets: |
| Combine harvesters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters/sweepers | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Hay and foraging assets: |
| Forage harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Nursery and floriculture production: |
| Turf growing assets: |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Harvesting assets: |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Harvesting assets: |
| 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 |
| Fruit growing assets: |
| Harvesting assets: |
| Grape harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Forestry and logging: |
| Logging plant: |
| Harvesters and feller bunchers (includes heads) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| MINING: |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Harvesters | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| MANUFACTURING: |
| Poultry processing: |
| Evisceration equipment: |
| Croppers,
feet removers, giblet processors, head removers, heart lung harvesters,
heart lung separators, openers, vent cutters etc) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Cell harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |