| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Pneumatic knives (including meat trimmers/round knives and de-fatting knives) | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Pneumatic knives: |
| De-hiding knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Meat trimmers/round knives and de-fatting knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Knives (used for plasterboard or cornice) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Surgical instruments (including forceps, needle holders, scissors, skin graft knives) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |