| MANUFACTURING: |
| Spirit manufacturing: |
| Bottling assets: |
| Printers and ink coders | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Printing: |
| Digital
printing assets (including flatbed digital printers, ink based thermal
imaging printers, ink jet printers, spray jet digital printers and toner
based printers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Flexographic printing assets: |
| Ancillary assets: |
| Ink dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Newspaper printing assets: |
| Ancillary assets: |
| Ink pumps (mechanical) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Ink jet batch label printers | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Ink factory plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |