| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Flake ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Blenders and mixers: |
| Bench mounted planetary mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Hand-held stick blenders | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Enrobers (including dippers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Extruders and extrusion line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Freezing assets: |
| Blast
freezers and freezer tunnels/hardening tunnels (excluding cabinet style
self-contained blast freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cabinet style self-contained blast freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Ice cream churners/freezers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Moulding machines, moulds and moulding line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Ovens | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Portable batch pasteurisers | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Slush machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ammonia tank liquid receivers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Condensers and cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Ice cabinets: |
| Display merchandisers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Hydraulic lift trailers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Mobile ice boxes | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Ice makers | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Support assets: |
| Augers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Bagging assets (including air compressors, baggers, sealers etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Block pressers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Conveyors (including elevators, conveyors and belts) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Ice rake assemblies | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Ice storage bins, feed bins and rake bins | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Inert gas systems: |
| Dry ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry ice cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dry ice presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Dry ice shipping boxes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Extraction fans for waste carbon dioxide (C02) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pelletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| WHOLESALE TRADE: |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Ice making machines | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Skating rink plant: |
| Hired ice skating boots | 5 years | 40.00% | 20.00% | 1 Jan 2001 |