| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Nursery and floriculture production: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf growing assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Chemical spraying assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sheep farming: |
| Dipping and spraying assets for parasite control: |
| Jet spray system assets (including the race or handler dedicated to the jet spray system) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Mobile plunge dips | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Coal mining: |
| Materials handling assets: |
| Stockpile spraying system | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other air and space transport: |
| Aircraft: |
| Aeroplanes: |
| Used predominantly for agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Helicopters: |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |