| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Quality control assets: |
| Magnets | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Belt magnets, samplers, metal detectors and analysers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Analysers, belt magnets, grinding mills, metal detectors and samplers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mineral sand mining: |
| Magnetic
separation assets (including belt and drum separators, electromagnetic
separators, induced roll and rare earth magnetic separators and wet high
intensity magnets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Downhole
fishing and remedial tools (including casing swages, junk magnets and
milling tools) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Magnets | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Contaminant detectors (including magnets, metal detectors and x-ray units) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Oil and fat manufacturing: |
| Quality control assets (including metal detectors and magnets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Quality control assets: |
| Magnets | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Drum magnets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Quality control assets: |
| Magnets and magnetic separators | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Lifting assets: |
| Magnet cranes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Lifting fixtures, magnets, slings etc | 10 years | 20.00% | 10.00% | 1 Jul 2012 |