| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Dam liners and covers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Aquaculture: |
| Water assets: |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Pond liners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water assets: |
| Water tank liners | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Liners for tanks | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| 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: |
| Waste water treatment assets: |
| Lagoon and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Hygienic paper product manufacturing assets: |
| Generally
(including machines for manufacturing disposable nappies, sanitary
napkins, sanitary liners and tampons) | 13 years | 15.38% | 7.69% | 1 Jul 2013 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Dam liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support and other assets: |
| Waste water treatment assets: |
| Pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Water storage and treatment assets: |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| OTHER SERVICES: |
| Photographic film processing: |
| Binding assets: |
| Stich liners | 5 years | 40.00% | 20.00% | 1 Jul 2017 |