| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Separating assets: |
| Spirals | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Spirals | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Spirals | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| Mineral sand mining: |
| Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| MANUFACTURING: |
| Poultry processing: |
| Chilling assets: |
| Freezers (including blast tunnels, in-line air chillers, and spiral freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Further processing assets: |
| Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Cooling and refrigeration assets: |
| Spiral coolers, spiral freezers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Proof and bake systems: |
| Spiral oven | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Spiral prover | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Retail bread, biscuit, cake and pastry baking assets: |
| Fixed bowl spiral mixers | 7 years | 28.57% | 14.29% | 1 Jan 2002 |
| 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): |
| Ancillary and support assets: |
| Refrigeration and freezing assets: |
| Freezers: |
| Spiral freezers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Bakery assets: |
| Mixers (including planetary and spiral mixers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Photographic film processing: |
| Binding assets: |
| Comb binders (including ring wire binders and spiral binders) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |