| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Tree nut assets: |
| Drying silos | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Agriculture: |
| Silos: |
| Ancillary equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Grain (metal) | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Grain processing assets: |
| Tempering silos: |
| Galvanised steel | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Silos for feed: |
| Metal | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Ancillary equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Pig farming: |
| Silos: |
| Grain storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Readyfeed | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Silos - conditioning | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| MINING: |
| Materials handling assets: |
| Bins, chutes, hoppers, bunkers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Coal mining: |
| Materials handling assets: |
| Bins, chutes, hoppers, silos and storage bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Cement silos: |
| Fixed steel | 30 years | 6.67% | 3.33% | 1 Jul 2018 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Silos | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Oil and fat manufacturing: |
| Receiving and storage assets: |
| Silos: |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Meal | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Seed | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Silos: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Flexible | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Galvanised | 30 years | 6.67% | 3.33% | 1 Jan 2004 |
| Steel | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Silos: |
| Steel | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Used for flour (semolina) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Storage, feeding and ingredient handling assets: |
| Flour silos | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Sugar drying and storage assets: |
| Sugar storage bins and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Dehumidifying systems (including silo munters) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Raw material receiving, storage and handling assets: |
| Silos | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Silos (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Support assets: |
| Grain vacuum and silo sampling probes | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Silos | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| 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): |
| Ingredient receiving and handling assets: |
| Silos (flour) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Silos (metal) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Silos: |
| Galvanised construction | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Silo aerators | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Load out bins/silos | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Silos | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Silos: |
| Bag silos for expanded polystyrene beads | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Generally - see Table B Silos |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Batch house assets: |
| Silos | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Silos: |
| Concrete, generally | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
| Concrete (used for gypsum or wetslag, or at port facilities) | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| Steel, generally | 30 years | 6.67% | 3.33% | 1 Jan 2004 |
| Steel (used for gypsum or wet slag, or at port facilities) | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Materials handling assets: |
| Generally (including conveyors, silos and stockpile reclaiming assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Ash and dust handling and disposal: |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Fuel supply and handling: |
| Solid fuels: |
| Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Bore water treatment assets: |
| Lime silos | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Tree nuts assets: |
| Drying silos | 15 years | 13.33% | 6.67% | 1 Jul 2008 |