| AGRICULTURE, FORESTRY AND FISHING: |
| Sheds
on land that is used for agricultural or pastoral operations (including
machinery sheds, workshop sheds and farm production sheds) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Mushroom growing: |
| Sheds | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Sheep farming: |
| Woolshed assets: |
| Woolsheds and shearing sheds | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Dairy milking sheds | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Horse farming: |
| Horse stalls (Breeze way, Shed row) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| MANUFACTURING: |
| Railway rolling stock manufacturing and repair services: |
| Testing assets: |
| Test sheds for testing locomotives and other rolling stock | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Land based facilities: |
| Storage
sheds, to the extent they form an integral part of bulk handling
equipment | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Portable
structures (sheds, site office trailers, portable toilets and washrooms
etc) used for a temporary period in offsite locations (e.g.
construction sites) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Residential property operators: |
| Outdoor assets: |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Support assets: |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Nature reserves and conservation parks operation: |
| Parks and gardens: |
| Lion parks: |
| Animal cages and sheds | 20 years | 10.00% | 5.00% | 1 Jan 2001 |