| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Curtains: |
| Baffles, brooders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sidewalls | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Tunnel inlets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Foggers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Heaters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Sensors | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Tunnel inlet panels | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Ventilation fans: |
| Exhaust fans (tunnel, minivent) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Stirrer fans | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cages (for egg layers) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg counters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| 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 |
| Pallet levellers (coil spring) | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trolley lifters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos for feed: |
| Metal | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Winches | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Boneless meat packing stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Boning and slicing stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Boning hoists | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Chine bone removal machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| De-sinewed mince meat machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dicing and mincing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dump and product bins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Frenching machines | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Knuckle and aitch bone pullers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Loin/saddle deboning machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pneumatic knives (including meat trimmers/round knives and de-fatting knives) | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Pork brine and marinade mixers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pork de-rinders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pork marinade injectors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rise and fall platforms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Sausage filling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Saws: |
| Band saws | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bone saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Breaking saws: |
| Circular electric | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Circular hydraulic | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Reciprocating electric | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Reciprocating pneumatic | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Skinning or denuding machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Weight graders | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| X-ray and chemical lean analysis machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cold storage assets: |
| Air curtains | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Ammonia condensers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Blast freezer tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blast freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Carbon dioxide (C02) snow making machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Chiller tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chillers (incorporating pneumatic gates) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Dehumidifiers: |
| Desiccant | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Refrigerant | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Evaporators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Plate freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pressure vessels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Storage racking and stillages | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Transfer roller conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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 |
| Packaging assets: |
| Automatic carton erecting and lidding machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bagging machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Bar code label printers | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Bar code readers | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Carton weigh label stations | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Flow wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Labelling machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Meat compactors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Metal detectors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Netting machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Palletisers and de-palletisers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Strapping machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Transfer belt conveyors (incorporating belts, drive motors and supporting structures) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Vacuum packaging systems (incorporating vacuum pumps and booster pumps): |
| Rotary systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Tunnel systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Weighing scales | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Rendering plant: |
| Bagging/weigh batching machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Blood
drying equipment (includes blood holding tanks, agitated holding tanks,
coagulators, driers, decanters and dried blood hoppers) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Decanters/centrifuges | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Environmental
control equipment (including condensers and associated equipment,
bio-filters, air-scrubbers, after-burners and dissolved air flotation
systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Feathrolysers/feather hydrolysers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Magnets | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Mills | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Mincers/grinders | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Pans and screens (includes percolator pans/screen and shaker screens) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Pre-breakers/pre-hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screw and bucket elevators | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jan 2001 |
| Separators/polishers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tallow storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste heat evaporators | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Slaughter floor assets: |
| Beef hide pullers (fixed and traversing) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Bung ring expanders: |
| Pneumatic | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Manual hand held | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Cattle restrainers (incorporating centre track belly conveyors) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Decontamination chambers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dehorners | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Electrical immobilisers | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Electrical stimulators | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Evisceration tables (incorporating organ pans) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Head cutters and droppers: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hand held hydraulic | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Hock cutters | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Knife blade sharpening machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Knocking boxes (incorporating head restrainers) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Landing tables and bleed slat conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| NLIS readers: |
| Hand held wands | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Fixed gate readers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Swinging gate readers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Offal processing assets: |
| Chilled water systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fat vacuum transfer systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Head splitters | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Intestine processing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Jaw breakers | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Offal bins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal chutes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal packing stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Offal
transfer conveyors (incorporating belts, drives, motors and supporting
structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Offal tumblers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Offal washers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Tongue cleaners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Tripe cookers/centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead
bleed, dressing and trim conveyors ((incorporating housings, handles,
chains and motors) including elevators and lowerators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pneumatic knives: |
| De-hiding knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Meat trimmers/round knives and de-fatting knives | 2 years | 100.00% | 50.00% | 1 Jul 2013 |
| Preparation and trimming stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rise and fall platforms | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Saws: |
| Brisket saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Splitting saws | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Scribing saws | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Sheep brisket scissors | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Sheep restrainers (incorporating belts, pulleys, drives and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sheep skin pullers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Specialised pork slaughter floor assets: |
| Carbon dioxide (C02) stunning chambers (incorporating carousels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Carcass grading probes | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| De-hairing machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gambrel tables | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Polishers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Scalding tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Singers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Stunners: |
| Electric stunners | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Manual bolt stunners with cartridges | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Pneumatic bolt stunners | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Air and spring balancers and counter weights | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Compressed air assets: |
| Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Control systems assets: |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Instruments and sensors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Turbidity meters | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Fire protection systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hand air driers | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Hand wash basins | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hide preparation assets: |
| Bale presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sheep skin and hide mixers, salt tumblers and agitators | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| Hydraulic power packs | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Laboratory assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sterilisers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Truck and livestock crate washes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Waste water assets: |
| Aerators and agitators | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Aerobic ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Anaerobic ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Belt filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Chlorine dosing systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dissolved air flotation systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Effluent distribution pipes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Effluent drum filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent irrigators (including centre pivot, lateral and travelling gun) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Effluent screens | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
| Pond covers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pond liners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sequential batch reactors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Solids dewatering presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Bore pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Bores | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Chlorine dosing systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| High stage pump sets | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Raw water filters | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Raw water in-feed pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water distribution pipes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water softeners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water tank liners | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Poultry processing: |
| Deboning area assets: |
| Extruders, grinders and mechanical deboned meat (MDM) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Analysers (including meat analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Barcode readers, RF guns, scanner guns etc | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Benches and tables | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bin and tray washers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Bin lifters and tippers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Bins: |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Boot washers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cages, stillages and trolleys (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Die sets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Flake ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Freezers (including blast freezers, crust freezers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Hoppers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Piping, pipelines and pipework (stainless steel) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Platforms and gantries | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Racking and shelving | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Tray stackers/destackers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Waste water management and treatment systems | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Post-production and packaging assets: |
| Carton tapers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Clipping/tying/stringing machines (including tie clipping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dicing and shredding assets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Packaging
machines generally (bagging machines, carton and case erecting and
closing machines, inspection equipment (checkweighers, metal detectors
etc), multihead and singlehead weighers, palletisers and depalletisers,
product identification labellers, robotic pick and place machines and
wrapping machines) - see Table B Packaging machines |
| Pasteurisers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Rods and smoke sticks | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Shrink dip tanks and shrink tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Slicers and slicing line assets | 17 years | 11.76% | 5.88% | 1 Jul 2016 |
| Smokehouses | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Thermoformers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Raw material preparation and receiving assets: |
| Brine/pickle preparation system assets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Carton lifters and pallet lifters | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Carton shredding/stripping machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Curing machines | 17 years | 11.76% | 5.88% | 1 Jul 2016 |
| Decartoning machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Floor scales (platform scales) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Thawing assets (including defrosters, tempering systems and thawers) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 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): |
| Frozen appetiser and finger food manufacturing assets: |
| Mixing
assets (including meat mincers, meat mincer/blenders, mixer/grinding
machines and mixers generally) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Overhead track scales (including meat rail scales) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Supermarket and grocery stores: |
| Butcher assets: |
| Meat: |
| Mincers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tenderisers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Meat trolleys | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |