| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Packaging assets: |
| Bunching and bundling machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Deleafers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Grading machines | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Aquaculture: |
| Processing assets: |
| Packaging assets (including vacuum and modified atmospheric packing) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bag sewers - see Table B Packaging machines |
| Labellers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Palletisers and depalletisers - see Table B Packaging machines |
| Platform scales | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| MANUFACTURING: |
| Meat processing: |
| 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 |
| Poultry processing: |
| Packaging
machines generally (bagging machines, batchers, 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 |
| Cured meat and smallgoods manufacturing: |
| 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 |
| Dairy product manufacturing: |
| Packaging assets: |
| Bottle and lid unscramblers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Butter patting machines | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Cartoning
assets (including carton and case erecting, packing and closing
machines, and carton and box sealers/tapers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cheese wrapping machines (including overwrappers and thermoforming machines) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Debaggers (debagging tables) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Flow wrappers (including continuous heat seal wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Inkjet and laser label printers | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Palletising robots | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Product identification labellers (including coding machines and label applicators) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Shrink tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Box sealers (including taping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Form fill and seal machines - see Table B Packaging machines |
| Labellers - see Table B Packaging machines |
| Multihead weighers - see Table B Packaging machines |
| Palletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Jam, pickles and sauces manufacturing assets: |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Labellers - see Table B Packaging machines |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Preserved fruit and vegetable manufacturing assets: |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Palletisers and depalletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Quality control and inspection assets: |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Oil and fat manufacturing: |
| Packaging assets: |
| Bag sewers - see Table B Packaging machines |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cartoning assets (including carton and case erecting, packing and closing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Coding machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Palletisers and depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Platform scales - see Table B Platform scales |
| Robots (pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping machines (including shrink and stretch wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Bag sewers - see Table B packaging machines |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Hoists | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Inspection
equipment (including check weighers, metal detectors, counting machines
etc) - see Table B Packaging machines |
| Label applicators | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Multihead and singlehead weighers - see Table B Packaging machines |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Vertical form fill and seal/volumetric fillers (including valve bag fillers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Weighers | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers)
- see Table B Packaging machines |
| Rice milling assets: |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Cereal and pasta product manufacturing: |
| Packaging
assets (including cartoners, casepackers, case palletisers,
checkweighers, fillers, label applicators, robotic pick and place
packaging machines, shrink wrappers and stretch wrappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Packaging
assets (including accumulators, bag closers, bread baggers, box and
carton making machines, finished product check weighers, flow wrappers,
metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottling assets: |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| UV disinfectors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Inspection
equipment (including check weighers, metal detectors, counting
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Multihead and singlehead weighers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletisers and de-palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Product
identification labellers (including decorating, applicator and coding
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Conveyors (including framework and enclosures): |
| Packaging conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill seal machines, shaped foil
wrappers, stick/bunch/sleeve wrappers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Can and tray labelling assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Robotic lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Robotic pick and place assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Case erecting, packing and closing machines (including cartoners) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Multihead and singlehead weighers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robotic pick and place, lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Packaging assets: |
| Form
fill and seal packaging machines (including flat bottom, flat top and
bottom, pillow shape, stand up and vacuum brick pack packaging machines) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Inspection
equipment (including checkweighers, metal detectors, counting machines
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Multihead weighers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| 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): |
| Packaging and quality control assets: |
| Accumulators | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Adhesive applicators | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Cartoners (including inner and outer cartoning machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Case sealing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coding machines (including laser coding machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Flow wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Form fill and seal assets (including bagging units and multihead weighers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Heat shrink tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Metal detectors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Palletisers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Palletising robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pallet wrappers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Product loaders and stackers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tray denesters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tray sealers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| X-ray detectors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tea processing assets: |
| Packaging assets: |
| Bagging machines (including flow wrappers and roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Packaging machines: |
| Form fill and seal packaging machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Generally
(including flat bottom, flat top and bottom, pillow shape and stand up
packaging machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Vacuum brick pack packaging machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tea
packaging assets generally (including cartoners, casepackers, case
palletisers, checkweighers, fillers, label applicators, shrink wrappers
and stretch wrappers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cooling and warming tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Induction sealers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Pallet binders | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Palletisers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Strap cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Stretch wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Packing assets: |
| Carton packers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Label applicators | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Labellers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Shrink wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tunnel pasteurisers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Packaging assets: |
| Bottle and can filling and sealing assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bottle and can handling assets: |
| Bottle and can rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Palletisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bottle and can packing assets: |
| Carton packers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Labellers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Outer date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Shrink wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tunnel pasteurisers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Conveyers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Keg line assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Coding machines | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| External washing machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Internal washer and filler machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Kegs (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pasteurisers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Cap feed systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Corkers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Fillers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Foilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Rinsers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Handling and packing assets: |
| Carton erectors/sealers/tapers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (loose bottle, carton and pallet) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Outer date coders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Shrink wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Plywood and veneer manufacturing: |
| Packaging assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Packaging assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Coding and labelling machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Stackers and baggers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Bag sewers - see Table B Packaging machines: Bag sewers |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Accumulators | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Batch, barcode, label, and volume readers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Blister pack packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Blow-fill-seal (BFS) machines | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Bottle and vial inverters and blowers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Bottle and vial unscramblers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Bundlers and bundle packing machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cappers and sealers (including tamper proof sealers) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cartoners | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Check weighers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Desiccant and cotton wool depositors/inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Dropper and leaflet inserters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Flaming stations | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Flow wrappers and shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Ink jet batch label printers | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Labelling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Pinhole inspectors | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Robotic pick and place packaging machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Sleevers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tablet/capsule fillers, feeders and counters | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Polymer film and sheet packaging material manufacturing: |
| Extrusion assets: |
| Extruder dies | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Extruders
and co-extruders (incorporating barrels, screws, towers and treatment
units, but excluding dies) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laminating machines | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Packaging assets: |
| Labelling machines | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Palletisers | 12 years | 16.67% | 8.33% | 1 Jul 2014 |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pouch and bag making machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Printing assets - see Table A Printing (16110) |
| Racking machines | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Recycling machines | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Slitting machines and perforation units | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Support assets: |
| Air compressors and receivers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laboratory assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Laboratory analysers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Silos | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Palletisers - see Table B Packaging assets, palletisers and depalletisers |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Packaging assets: |
| Packing/bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Palletising and packaging assets: |
| Cubing assets (including cubers, doublers and squeezers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Packaging assets: |
| General (including collectors, compilers and cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Strapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Applicators (including coating and sealing applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Machining assets (including sanding and trimming assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| WHOLESALE TRADE: |
| Packaging assets: |
| Carton sealers and box taping machines | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Pallet wrappers - see Table B Packaging machines |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Packaging assets: |
| Automatic
labelling wrappers, modified atmosphere packaging (MAP) and vacuum
chamber packaging machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Benchtop heat wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Bunch lines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Choppers/mulchers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tops | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Bins | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fungicide units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waxing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tree nuts assets: |
| Crackers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Drying silos | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Separating assets (including air separators, trommels and vibrating screens) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |