| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| General assets: |
| Bins and pallets | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Pallet levellers (coil spring) | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Raw material preparation and receiving assets: |
| Carton lifters and pallet lifters | 10 years | 20.00% | 10.00% | 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 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Cages (including cardboard cages and pallet cages) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Lifting and handling assets: |
| Pallet jacks and pallet trucks | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Fruit juice and fruit juice drink manufacturing assets: |
| Handling assets: |
| Stretch wrappers (pallet wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Preserved fruit and vegetable manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers)
- see Table B Packaging machines |
| Rice milling assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Pallet lifters and hoists | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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): |
| Packaging and quality control assets: |
| Pallet wrappers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Handling assets: |
| Pallet binders | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Handling and packing assets: |
| Conveyors (loose bottle, carton and pallet) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder handling assets: |
| Baskets, crates, and pallets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Conveyors
generally (including bottle conveyors, bucket elevators, pallet
transport conveyors and pneumatic conveyors) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pallet receivable stands (excluding pallet vibrating stands) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pallet transport systems: |
| Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Track work | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Transversals (including continuous transfer wagons) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallet vibrating stands | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pipe manufacturing assets: |
| Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): |
| General plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pallets (aluminium used in extrusion process) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Pallet conveyor monorails | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Pallet jacks | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Handling assets: |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pallets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Engine pallets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Engine
component machining line assets (including broaching machines,
deburring machines, gauging machines, honing machines, leak testing
machines, machining centres, pallet loading systems, surface grinding
machines, transfer machines, washing machines etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Handling assets: |
| Pallet lifters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Lifting assets (including pallet jacks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Lifting and handling assets: |
| Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines |
| Pallet jacks - see Table B Loading bay assets |
| Packaging assets: |
| Pallet wrappers - see Table B Packaging machines |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Pallet assets: |
| Dispensers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |