| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Hay rakes (including finger wheel, rotary and parallel) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Vegetable growing (outdoors) and sugar cane growing: |
| General assets: |
| Rakes (e.g. cane trash rakes) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Harvesting assets: |
| Harvesters: |
| Harvesting pole rakes | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Ice rake assemblies | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Ice storage bins, feed bins and rake bins | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Slag rakes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Blast furnace assets: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Pellet making assets: |
| Dewatering assets: |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Sinter making assets: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Arena rakes | 4 years | 50.00% | 25.00% | 1 Jul 2021 |