| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for ice cream manufacturing: |
| Extruders and extrusion line stick inserters | 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 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Mail inserters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Newspaper mailroom assets: |
| Inserters and inserting systems (incorporating feeders and feeder chains) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Desiccant and cotton wool depositors/inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Dropper and leaflet inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Mail house assets: |
| Envelope inserters | 7 years | 28.57% | 14.29% | 1 Jul 2015 |