| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Racking and shelving | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Shelving | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Racks, shelving, stands and tables generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Shelving | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Motor vehicle tyre or tube retailing: |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel retailing: |
| Convenience store assets: |
| Display shelving and racking | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Shelving | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Furniture used by children, freestanding: |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Hairdressing industry assets: |
| Display shelving, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |