| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Yards, races, leadup systems and loading ramps: |
| Permanent types | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Pig farming: |
| Pens (including fences, gates, stalls, farrowing crates, ramps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Other facilities: |
| Slipways (incorporating rails, ramps, runners and winching systems) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |