| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MINING: |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Roof bolters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| MANUFACTURING: |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Applicators: |
| Anti-scuff hot glue/wax | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| General (including colour, sealer and sheen) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Oil (excluding oil tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Curing assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Curing bays: |
| Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Foam
sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Rackers/derackers (including loaders/unloaders) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Racks (used in curing bays) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Depalleters | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Packaging assets: |
| General (including collectors, compilers and cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Strapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Plates: |
| General | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Trim (including plates used for barge and ridge tiles) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): |
| General plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pallets (aluminium used in extrusion process) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |