| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Compost phase 1 assets: |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Snigging
plant (including cable and grapple skidders, wheel loaders with log
grabs, bulldozers, excavators, arches and winches) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| MINING: |
| Materials handling assets: |
| Stockpile assets: |
| Train loaders | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Skid steer loader | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Beam stage loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Skid steer loaders | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Wheel loaders | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Train loaders | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Construction material mining: |
| Wheel loaders | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Front end loaders | 8 years | 25.00% | 12.50% | 1 Jul 2021 |
| Port assets: |
| Other
port assets (including dolphins, ship loaders and stackers) - see Table
A Water transport and support services (48100 to 48200 and 52110 to
52190) |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Canning assets (including can loaders, closers and seamers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Germination assets: |
| Loaders/unloaders/turners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Kiln assets: |
| Loaders/unloaders/turners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Automatic product handling assets (including basket loaders and basket stackers) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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): |
| Packaging and quality control assets: |
| Product loaders and stackers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log yard equipment: |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Rigid and semi-rigid polymer product manufacturing: |
| Granule transfer assets (including feeders, loaders, and vacuum transfer systems) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Automated
loaders and unloaders (used with automated cutting tables, laminating
lines, toughening lines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Elevators/lowerators (including loaders/unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Rackers/derackers (including loaders/unloaders) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Backhoe loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Dozers/front end loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Skid steer loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Track loaders | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Tailgate loaders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Ship loaders | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| Aircraft loader/unloader vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Cemetery assets: |
| Mini excavators and skid steer loaders | 10 years | 20.00% | 10.00% | 1 Jul 2020 |