| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Crutching machines, portable type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dipping and spraying assets for parasite control: |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Mobile plunge dips | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Feeders (including grain feeders, oat feeders, hay feeders) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Footbaths | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Instruments for measuring wool fibre fineness, laser type | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Yards, races, leadup systems and loading ramps: |
| Permanent types | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Woolshed assets: |
| Grinding machines for sharpening cutters | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing machines | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Shearing or crutching handpieces | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool bale movers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Wool presses | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Wool tables, steel types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Woolsheds and shearing sheds | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Sheep brisket scissors | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Sheep restrainers (incorporating belts, pulleys, drives and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sheep skin pullers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Hide preparation assets: |
| Sheep skin and hide mixers, salt tumblers and agitators | 6 years | 33.33% | 16.67% | 1 Jul 2013 |