| MANUFACTURING: |
| 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): |
| Ancillary and support assets: |
| Air compression assets: |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Compressors and packaged air compression systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Blowers and fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Clean-in-place (CIP) assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors
(including auger conveyors, belt conveyors, bucket elevators, flume
conveyors roller conveyors, web conveyors etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dust collection systems | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fire control assets - use any relevant determination in Table B |
| Frying
oil reclaiming and cleansing systems (incorporating filtration
equipment, storage tanks and ventilation hoods) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Holding and storage tanks generally (including water storage tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Piping and reticulation lines (excluding fire water pipes) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Refrigeration and freezing assets: |
| Chilled
water systems generally (including chillers, condensers and cooling
towers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Freezers: |
| Generally
(including blast freezers and plate freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spiral freezers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Insulation
panels used in cold stores, cool rooms, freezer rooms etc - see Table B
Refrigeration assets |
| Uninterruptible power supply (UPS) assets - see Table B Power supply assets |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Biogas system assets (excluding lagoon and pond covers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Clarifiers
(including dissolved air floatation equipment and screens) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Lagoons and ponds | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Lagoon and pond covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Lagoon and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sludge
dewatering assets (including filters, separators etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Water treatment filters (including carbon filters and membrane filters) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Frozen appetiser and finger food manufacturing assets: |
| Appetiser forming machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cookers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Fryers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Mixing
assets (including meat mincers, meat mincer/blenders, mixer/grinding
machines and mixers generally) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
lasagne manufacturing assets generally (including cookers, cutters,
depositors, extruders, lasagne making machines, mixers and sheeters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 pizza manufacturing assets: |
| Pizza base making assets: |
| Dough mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Ovens | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pizza
base forming and sheeting assets (including chunking units, cutters,
extruders, laminators, spiker rollers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Proofers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pizza
sauce and topping application assets (including can opening machines,
cheese shredding assets, depositors, enrobers, topping applicators and
water coating sprayers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pocket pizza making machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Pre-processing assets: |
| Deskinners and peelers: |
| Abrasive/brush peelers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Steam peelers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Destoners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sizing and sorting assets: |
| Electronic sorters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Mechanical
sizers (including roller sizers and screen shaker sizers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trim tables (roller inspection tables) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Washers
and brushers (including barrel washers, flat bed brushers, polishers
and pre-cleaner wet hopper washers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Processing assets generally: |
| Batter enrobers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Blanchers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cookers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Cutters: |
| Mechanical cutters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Water based (hydro) cutters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dicers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Dosing systems for dextrose and SAPP application etc | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dryers: |
| Flake drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Generally
(including dewatering dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Flake breakers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Forming drums/machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fryers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pre-heaters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shredders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trimming
and grading assets (including shaker screen tables used in grading
finished products and nubbin removal, sliver removers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Others (including plastic and fibreglass) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Potato storage assets: |
| Air
handling system assets used in potato storage structures: |
| Aeration pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Control systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Humidification
assets (humidifiers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Refrigeration
assets (refrigeration units etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Potato pilers (bin pilers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Silos (flour) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Tippers
and unloaders (including bin tippers and unloaders, bulker bag
unloaders and tote tippers and unloaders) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Trolleys (for cooked rice etc) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| 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 |