| MANUFACTURING: |
| Dairy product manufacturing: |
| Packaging assets: |
| Palletising robots | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Oil and fat manufacturing: |
| Packaging assets: |
| Robots (pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bakery product manufacturing (non-factory based): |
| Packaging assets: |
| Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| 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): |
| Packaging and quality control assets: |
| Palletising robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Robot control pendants | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Robots - see Table B Robots (industrial) |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| Post-processing
assets used in automotive laminated glass production and toughened
glass production processes: |
| Others
(including conveyor handling assets, encapsulation presses, hot melt
adhesive applicators, robots and tooling) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| De-hackers (excluding robots) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Setting assets (excluding robots) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Palletising and packaging assets: |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Packaging assets: |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Robots | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| 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: |
| Robots
generally (including assembly robots, gantry robots and pick and place
robots etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Engine assembly and engine component sub- assembly assets: |
| Adhesive
application assets used in form-in-place gasket systems etc (including
adhesive unloading equipment and robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Nut runner assets: |
| Automated
nut runner and fastening systems (incorporating cables and controllers,
and including bolt torquing robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| 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 |