| MANUFACTURING: |
| Dairy product manufacturing: |
| Assets for cheese manufacturing: |
| Moulds: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Assets for ice cream manufacturing: |
| Moulding machines, moulds and moulding line stick inserters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Bakery product manufacturing (non-factory based): |
| Support assets: |
| Moulds | 4 years | 50.00% | 25.00% | 1 Jul 2016 |
| Footwear manufacturing: |
| Boot and shoe-making machinery: |
| Moulds for plastic heels | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Vulcanising moulds | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Rigid and semi-rigid polymer product manufacturing: |
| Injection moulding machines (incorporating hydraulic power packs but excluding moulds): |
| Expanded polystyrene and expanded polypropylene moulding machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Generally | 13 years | 15.38% | 7.69% | 1 Jul 2016 |
| Moulds: |
| Expanded polystyrene and expanded polypropylene moulds | 4 years | 50.00% | 25.00% | 1 Jul 2016 |
| Generally | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Mould heaters, die heaters and coolers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Natural rubber product manufacturing: |
| Rubber manufacturers' plant: |
| Moulds | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Moulds | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Block/brick/paver making assets: |
| Moulds | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Prefabricated concrete product manufacturing assets: |
| Moulds | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pipe manufacturing assets: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Materials handling assets: |
| Mould powder bins | 23 years | 8.70% | 4.35% | 1 Jul 2010 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Die tools (moulds used for casting) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Tooling: |
| Moulds (including fibreglass moulds) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Tooling: |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |