| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Curtains: |
| Baffles, brooders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sidewalls | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Tunnel inlets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Foggers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Heaters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Minimum vents (including cabling) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Sensors | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Tunnel inlet panels | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Ventilation fans: |
| Exhaust fans (tunnel, minivent) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Stirrer fans | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cages (for egg layers) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg conveyors (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg counters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg elevators (including drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pallet levellers (coil spring) | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Trolley lifters | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Farm trolleys: |
| Chicken transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Egg transport | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure conveyors (including drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nest housing (including slatted walkways) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos for feed: |
| Metal | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Winches | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Air handlers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Candling equipment | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Chick counters | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Chilled water plants | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Condensers/heat exchangers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Control systems (excluding personal computers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Generators (emergency) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hatcher baskets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Hatcher trolleys/dollies | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Hatchers (including integrated controller units) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Macerators | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Separators - chick and egg | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Setter trays | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Setter trolley unloaders | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Setter trolleys | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Setters/incubators (including integrated controller unit) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Stacker/destacker systems | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Transfer machines - farm trolley to setter trolley | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Transfer machines - setter tray to hatcher basket | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Vaccinators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Vacuum/auger systems (waste) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Washing assets | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Poultry processing: |
| Chilling assets: |
| Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Spin chillers and immersion chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Conveyors: overhead chains (carrying birds) | 1 years | 200.00% | 100.00% | 1 Jul 2017 |
| Cut up & portion cutting assets: |
| Cut-up machines (for body, breast, legs, necks, wings etc) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Deboning area assets: |
| Automatic deboners | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Bone scanners (x-ray or photo) | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Cone lines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Extruders, grinders and mechanical deboned meat (MDM) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Saws and pneumatic guns | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Skinners | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Defeathering equipment: |
| Pluckers or pickers | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Pluckers (waterfowl necks or tails) | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Pluckers (drums and wax peelers) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Scalders (air or water) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Waxing tanks | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Evisceration equipment: |
| Croppers,
feet removers, giblet processors, head removers, heart lung harvesters,
heart lung separators, openers, vent cutters etc) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Inside/outside bird washers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Further processing assets: |
| Coating machines, breaders, dusters etc | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Filling machines (including Kiev, sausage, stuffing etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Injectors (including brine, saline, seasoning etc) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grading equipment: |
| Camera vision scanners | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Overhead chain weighing, sorting, and transfer systems | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Killing equipment: |
| Controlled atmosphere stunning (CAS) machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Electric water stunners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Killers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Live bird handling systems (including live bird containers) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Packaging
machines generally (bagging machines, batchers, carton and case
erecting and closing machines, inspection equipment (checkweighers,
metal detectors etc), multihead and singlehead weighers, palletisers and
depalletisers, product identification labellers, robotic pick and place
machines and wrapping machines) - see Table B Packaging machines |
| Shrink dip tanks and shrink wrap tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2017 |