| MANUFACTURING: |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Syrup cookers and kettles (including fire cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pasta manufacturing assets: |
| Fill preparation assets: |
| Cookers/kettles | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| 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): |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Brewing assets: |
| Wort kettles | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Food
preparation assets - large commercial type (including cooktops, fryers,
multi-function centres, self-cooking centres, single tray meal service,
soup kettles, stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Food
cooking assets (including combination ovens, cooktops, fryers, soup
kettles and stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |