| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Choppers/mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| General assets: |
| Mulchers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Vegetable growing (outdoors) and sugar cane growing: |
| General assets: |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Cleaning and mulching assets: |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Mulchers | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Green waste mulchers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Choppers/mulchers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |