| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pig farming: |
| Mixing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Batch mixing assets: |
| Batch
mixing units (excluding batch mixing units incorporated with trailers) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Trailers (incorporating batch mixing unit and trailer) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| 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 |
| Dairy product manufacturing: |
| Assets commonly used for product manufacturing and processing: |
| Tanks (including storage, mixing, process and balance tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Tanks: |
| Blending and mixing tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| 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 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Control systems (including batching systems) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dressers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drum magnets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Evaporative coolers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grinders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Hammer and roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Heating chambers (including coils and heat exchangers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Liquid tanks (including molasses and tallow) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Load cells | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Mixers (including paddle, premix and ribbon screw) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pumps (including heat, molasses and water pumps) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Turn heads | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Liquid feed assets: |
| Mixing tanks for clay and other products | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Plywood and veneer manufacturing: |
| Glue mixing assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Glue, resin and wax mixing and blending assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Fermentation assets: |
| Yeast recovery assets (molasses feedstock): |
| Hoppers, mixing tanks and storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Dunder and stillage assets (molasses feedstock): |
| Tanks
(including fertiliser additive mixing and buffer tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Ready-mixed concrete manufacturing: |
| Volumetric concrete batching trucks: |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Batching and mixing assets: |
| Bins (excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Colour dosing assets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Colour tanks (incorporating stirrers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Fibre cement building boards manufacturing assets: |
| Storage, preparation and mixing assets: |
| Ball mills | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Classifiers (including cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hydropulpers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Refiners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Sinter making assets: |
| Feed sequence assets: |
| Mixing and rolling drums | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Aluminium smelting: |
| Anode (green) pasting assets: |
| Mixing and forming assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Adhesive mixing and dispensing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Sound mixing desks and consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Sound mixing consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |