| MANUFACTURING: |
| Dairy product manufacturing: |
| Packaging assets: |
| Filling
and sealing/capping machines (including various types used in the
industry such as bag, bin, bottle, bulk, can, carton, pouch and tub
filling and sealing/capping machines; form fill and seal machines;
preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Filling and sealing assets: |
| Bottle inverters | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cap sorters | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Bottle rinsing machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Denesters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bucket and portion control) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Jar de-palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Lid descramblers, cap sorters and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Canning assets (including can loaders, closers and seamers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines: |
| Cappers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Induction sealers | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Robotic lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Robotic pick and place, lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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: |
| Case sealing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Packaging assets: |
| Filling and sealing assets: |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Cooling and warming tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Induction sealers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Packaging assets: |
| Bottle and can filling and sealing assets: |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Cap feed systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Corkers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Fillers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Foilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Rinsers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Cream,
liquid and powder filling and sealing machines (including bag, bottle,
syringe and tube fillers and sealers) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Double
glazing assets (including butyl coating machines, conveyors, presses,
sealing machines and spacer robots) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Applicators (including coating and sealing applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |