| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Labelling machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Can and tray labelling assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Coding and labelling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Labelling machines (including date printers) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Labelling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Packaging assets: |
| Labelling machines | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Labelling guns | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Heat seal machines for labelling laundry items | 10 years | 20.00% | 10.00% | 1 Jul 2011 |