| MANUFACTURING: |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Bin washers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Blowers and fans: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Used in materials handling | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Clean-in-place (CIP) systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dust collection assets (including cyclones) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Extrusion die washers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Scales (electronic scales and load cells) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water chillers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water filtration and softening assets (including reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cereal food manufacturing assets: |
| Baked
cereal bar product manufacturing assets - see Table A Bakery product
manufacturing (11710 to 11740) |
| Cold formed and nut based cereal bar manufacturing assets: |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Enrobers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slab formers (sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Slitters | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spreaders | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Syrup cookers and kettles (including fire cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tempering machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| General cereal food processing assets: |
| Blenders
and mixers (including drum mixers, paddle blenders/mixers and ribbon
blenders/mixers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Ovens (electric and gas-fired) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Ready-to-eat
cereal manufacturing assets (including extruded, co-extruded, flaked
and puffed cereal manufacturing assets): |
| Coating assets (including coating applicators and drum coaters) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cookers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Delumpers (lump breakers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dryers: |
| Flite dryers | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Others (including belt and coating dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Extruders | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Feeders (including loss-in-weight and screwtype feeders) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Milling machines (including flaking mills, pellet mills and shredding mills) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Steam preconditioners | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| 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 |
| Pasta manufacturing assets: |
| Blenders and mixers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cooling assets (including chillers and coolers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Extrusion dies | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Fill preparation assets: |
| Cookers/kettles | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Mincers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Long
goods/short goods pasta making assets (including blanchers/cookers,
formers, gnocchi making machines, laminators, presses, ravioli making
machines, sheeters etc) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2008 |
| Pasteurisers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Product and raw material receiving and handling assets: |
| Aspirators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Others (including plastic and fibreglass) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including belt, bucket, roller and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Silos: |
| Steel | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Used for flour (semolina) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Storage tanks (including jacketed tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Tipping stations (tote bin dumpers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Quality control assets: |
| Metal detectors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| X-ray detectors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| 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
pasta product manufacturing assets generally - use any relevant
determination made for pasta manufacturing assets in Table A Cereal and
pasta product manufacturing (11620) |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |