| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| General assets: |
| Refrigeration assets: |
| Insulation panels used in cool rooms | 40 years | 5.00% | 2.50% | 1 Jul 2006 |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Aquaculture: |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
| Wine and other alcoholic beverage manufacturing: |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Pressure tanks (for sparkling wine) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Waste water storage/treatment tanks | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine fermenters: |
| Open | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Rotary | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Static | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Sweeping arm | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| RETAIL TRADE: |
| Refrigeration assets: |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Insulation panels used in cool or freezer rooms | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |