| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Electric | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Bunk sweepers | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Cattle pen infrastructure assets: |
| Feed bunks or troughs and aprons | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed roads | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen earthworks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Shade structures | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen scrapers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle soaker pens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hydraulic forcing pen gates | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Screen printing assets: |
| Press assets: |
| Pen and pad print machines | 20 years | 10.00% | 5.00% | 1 Jan 2006 |