| AGRICULTURE, FORESTRY AND FISHING: |
| Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) | 20 years | 10.00% | 5.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit growing assets: |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pig farming: |
| Animal housing assets: |
| Floors (suspended types): |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Oyster farming assets: |
| Trays: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bins: |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bins generally: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Assets for cheese manufacturing: |
| Moulds: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Others (including plastic and fibreglass) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Tanks (excluding molasses storage tanks): |
| Other tanks: |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Tanks: |
| Other tanks: |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| 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): |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Others (including plastic and fibreglass) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Grape bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Footwear manufacturing: |
| Boot and shoe-making machinery: |
| Moulds for plastic heels | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Additive dosing systems (including pipes, pumps and tanks): |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Tanks: |
| Chemical tanks (including clean-in-place (CIP) tanks): |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Rigid and semi-rigid polymer product manufacturing: |
| Plastic welders | 9 years | 22.22% | 11.11% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Plastic film applicators (spotstick machines) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bins: |
| Domestic mobile bins (plastic) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| RETAIL TRADE: |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Balers
(for cardboard and plastic) - see Table B Warehouse and distribution
centre equipment and machines |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Crash prevention assets: |
| Barriers: |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Animal cages: |
| Fibreglass, plastic and polyethylene (PE) cages | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Anatomical medical models, plastic | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |