| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Assets for cheese manufacturing: |
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| 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): |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Shredders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tea processing assets: |
| Classifiers and shredders | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Printing: |
| Newspaper printing assets: |
| Reel processing, storage and transport assets: |
| Shredders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Rigid and semi-rigid polymer product manufacturing: |
| Agglomerators, shredders, granulators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Manufacturing, trimming and pressing assets: |
| Scrap return assets (including pulpers and shredders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Green waste mulchers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Chippers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2014 |