| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Sorting and sizing assets: |
| Colour sorters | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| MANUFACTURING: |
| Poultry processing: |
| Grading equipment: |
| Overhead chain weighing, sorting, and transfer systems | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| 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): |
| Pre-processing assets: |
| Sizing and sorting assets: |
| Electronic sorters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Mechanical
sizers (including roller sizers and screen shaker sizers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Peanut processing assets: |
| Sorting and sizing assets: |
| Electronic/laser sorters (including colour sorters) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Generally (including vibrating sieves, shaker decks and sizing shakers) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Plywood and veneer manufacturing: |
| Veneer sorting assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Newspaper mailroom assets: |
| Bundle
conveying and sorting systems (including bundle sorting and barcode
reading stations and bundle conveyors) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Postal delivery services: |
| Flat mail optical character reading and sorting machines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Letter
sorting assets (including bar code sorters, culler facer cancellers and
multiline optical character readers) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Parcel sorting system assets (excluding control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Parcel
sorting system assets (including sortation system assets) (excluding
control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Laundry handling assets: |
| Conveyors and garment sorting and storage systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |