| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Seeding and fertilizing assets: |
| Fertilizer spreaders (including linkage and trailed) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nursery and floriculture production: |
| General assets: |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf growing assets: |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Fertiliser spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Spinner | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Fertilising assets: |
| Spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spinners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Beef cattle farming: |
| Manure and fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Manure spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Roller/spreaders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cereal and pasta product manufacturing: |
| Cereal food manufacturing assets: |
| Cold formed and nut based cereal bar manufacturing assets: |
| Spreaders | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Lifting assets: |
| Spreader bars | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Spreader bars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| CONSTRUCTION: |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Wheel lifters (incorporating tyre spreaders) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Spreaders | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |