| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Planting assets: |
| Weed matting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Robotic milking system assets: |
| Cow comfort systems: |
| Rubber matting | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Aquaculture: |
| Water assets: |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Safety
assets generally (including guarding, matting, railing etc, where
separately identifiable and not incorporated into an existing asset) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Floor carpet (including artificial grass and matting) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |