| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Bale
handling attachments (including accumulator grabs, bale stackers, hay
forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Trailed bale handling assets: |
| Big square bale stackers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Stacker/destacker systems | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Materials handling assets: |
| Stockpile assets: |
| Stackers, reclaimers and stacker/reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Trippers/stackers and stacking conveyor systems | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Materials handling assets: |
| Stockpile stackers, reclaimers and stacker reclaimers: |
| Generally (including all machinery) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Reclaim tunnels | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Trippers/stackers | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Materials
handling assets (including bins, bucket and conveying elevators,
conveyors, feeders, hoppers, loading systems, paddle mixers and tailings
stackers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Port assets: |
| Other
port assets (including dolphins, ship loaders and stackers) - see Table
A Water transport and support services (48100 to 48200 and 52110 to
52190) |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Tray stackers/destackers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Crate handling assets (including lifters, stackers and de-stackers, turners etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Automatic product handling assets (including basket loaders and basket stackers) | 15 years | 13.33% | 6.67% | 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): |
| Packaging and quality control assets: |
| Product loaders and stackers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Green mill plant: |
| Sorter and trimming line plant: |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Stackers and baggers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Guillotines and ancillary assets (including joggers, stackers and transomats) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Newspaper mailroom assets: |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Bag stackers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass
product handling and packaging assets (including case packers, flat
glass lifters and stackers, palletisers, strapping machines, shrink
wrappers, stretch wrappers and trolley shuttle cars) | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Lehr stackers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Stockpile assets: |
| Stackers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Conveyors
(including belt conveyors, belt stacker conveyors, bucket elevators and
screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plasterboard/cornice plant assets: |
| Dry end handling assets (including bookers, cascades, conveyors and stackers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Stackers/unstackers (including pilers/unpilers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Stackers, reclaimers, stacker/reclaimers and sequencers | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Stacker/bundlers | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Bauxite crushing and handling assets: |
| Stockpile reclaimers, stackers and stacker/reclaimers | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| Support assets: |
| Stackers (drop and suction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Exit turnstile/coil stackers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Reach stackers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Stackers, reclaimers and stackers/reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Flatwork processing assets (including automatic pickers, feeders, folders and stackers) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |