| AGRICULTURE, FORESTRY AND FISHING: |
| Livestock grids | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle soaker pens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cattle wash/soaker control systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cattle washes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Feed auger systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hydraulic forcing pen gates | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Lead-up races | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water troughs | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Support assets: |
| Truck and livestock crate washes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| WHOLESALE TRADE: |
| Livestock scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Scales (excluding livestock scales) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |