| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Bar code label printers | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Packaging assets: |
| Inkjet and laser label printers | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Spirit manufacturing: |
| Bottling assets: |
| Printers and ink coders | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Clothing manufacturing: |
| Plotters and printers | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Printing: |
| Digital
printing assets (including flatbed digital printers, ink based thermal
imaging printers, ink jet printers, spray jet digital printers and toner
based printers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Addressing and mailing assets: |
| Inkjet addressing printers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Labelling machines (including date printers) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Ink jet batch label printers | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Offset rollers, hot stamping machines, ink jet coders and printers and indent printers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Filling and packing assets: |
| Printers | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Digital printing assets: |
| Digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| In-line printers and labellers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Label printers | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Mail house assets: |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Courier pick-up and delivery services: |
| Pick up and delivery equipment: |
| Barcode label printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Support assets: |
| Photographic printers/plotters | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic camera systems: |
| Printers,
video cameras, video camera adaptors, couplers and heads, video image
capture systems and video processors | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Photographic film processing: |
| Printing assets: |
| ID card printers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Large format flatbed digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Roll to roll printers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Textile printers (including direct to fabric printers and direct to garment printers) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Wide format printers: |
| Dye sublimation (including desktop) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Solvent | 4 years | 50.00% | 25.00% | 1 Jul 2017 |
| Specialist photo | 6 years | 33.33% | 16.67% | 1 Jul 2017 |