| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| General assets: |
| Racks | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Beef cattle farming: |
| Feed bins (including hay racks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Oyster farming assets: |
| Oyster growing structures (incorporating posts and racks or lines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Final provers (rack type) | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Ovens: |
| Rack ovens | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Spirit manufacturing: |
| Support assets: |
| Barrel racks: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Wooden | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Barrel assets: |
| Barrel racks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Sanitary paper product manufacturing: |
| Finishing and converted paper product manufacturing assets: |
| Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Reel processing, storage and transport assets: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Screen printing assets: |
| Ancillary assets: |
| Drying racks | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Racks (including A-frame racks, hydraulic concertina racks and freefall racks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Curing assets: |
| Racks (excluding racks fixed to drying chambers) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Racks (used in curing bays) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Rack feeders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Mill roll shop assets: |
| Roll racks and sleds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Materials handling assets: |
| Racks for storage | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Die racks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Racks, shelving, stands and tables generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Support assets: |
| Racks | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| WHOLESALE TRADE: |
| Racks - see Table B Warehouse and distribution centre equipment and machines |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Loading gantries and racks (incorporating meters and metering systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| RETAIL TRADE: |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Display racks and stands (including magazine racks/stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Mail house assets: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Storage racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| Audio amplification and processing equipment (including component rack systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Radio broadcasting: |
| Audio processing assets (including rack mounted effects units etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Television broadcasting: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Telecommunications services: |
| Telecommunications assets: |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Electronic information storage services: |
| Rack based power rails (including rack based power distribution unit (PDU)) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Racks | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Furniture used by children, freestanding: |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Horse training (racing): |
| Support assets: |
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Marina operation: |
| Boat storage racks | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Coffin racks | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| General assets: |
| Refrigeration assets: |
| Refrigeration racks | 20 years | 10.00% | 5.00% | 1 Jul 2020 |