| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Storage racking and stillages | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Racking and shelving | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Racking | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Polymer film and sheet packaging material manufacturing: |
| Racking machines | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Racking: |
| External | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Internal | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Racking and storage assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Display shelving and racking | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Handling assets: |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |