| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| General assets: |
| Aeration assets: |
| Controllers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Kits | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Augers (including conveyors) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dryers | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Moisture meters | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Mulchers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut pre-cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Slashers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Harvesting assets: |
| Boll buggies | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Chaser bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Combine harvesters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Cotton picker/strippers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Field bins | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Fuel trailers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module builders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Module tarpaulins | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Peanut diggers (including peanut pullers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Peanut threshers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Precision
farming assets (including GPS, controllers, lightbars, variable rate
technology assets, but excluding hydraulic automated steering) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Seeding and fertilizing assets: |
| Fertilizer spreaders (including linkage and trailed) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Planters
(including bar, box, combined seeders, precision planters and row crop
planters) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Seed and fertilizer bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Harrows | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Laser controlled scraping assets: |
| Buckets | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transmitters | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Rippers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Colour sorters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| De-stoners (including aspirators) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Extraction
and evaporation assets (including blowers, dust collectors, dryers,
fans) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Flow weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Hullers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Intake separators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Length graders | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy cleaners and pre-cleaners | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Paddy separators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Plan sifters | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Thickness grading assets (including scalpers and rotary screens) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Whiteners (including abrasive and friction whiteners) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Packaging assets: |
| Cartoning
assets (including bagging machines, bag sealers, carton and case
erecting, packing and closing machines) - see Table B Packaging machines |
| Palletisers and depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Product and raw material handling and receiving assets: |
| Augers, conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Quality control assets: |
| Inspection equipment (including check weighers and metal detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Laboratory equipment (including moisture testing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Magnets | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Support assets: |
| Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
| Fumigation systems | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Frozen
pre-prepared meal manufacturing assets (including cookers and kettles,
depositors, fillers, meat injectors and tenderisers, mixers, multihead
weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Trolleys (for cooked rice etc) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Deli Assets: |
| Sushi making assets (including rice cookers, rice mixers and sushi robots) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |