| MANUFACTURING: |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Quality control assets: |
| Test kitchen assets (including dough makers, breadmakers, ovens, provers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Bar refrigerators | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| 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 |
| Crockery and cutlery | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Glassware | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Kitchen exhaust fans | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Kitchen assets: |
| Cook tops | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Crockery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Cutlery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Freezers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Garbage disposal units | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Microwave ovens | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Ovens | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Range hoods | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Refrigerators | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Stoves | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Water filters, electrical | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Blast chillers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Bowl mixers | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| 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 |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Ice making machines | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Kitchen trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |
| Toasters | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Dishwashers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Food
cooking assets (including combination ovens, cooktops, fryers, soup
kettles and stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Kitchen trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Small appliances (including blenders, food processors, mixers and toasters) | 4 years | 50.00% | 25.00% | 1 Jul 2020 |