| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Grain processing assets: |
| Tempering silos: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Flare system assets: |
| Stainless steel piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Major stainless steel (or lined) vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bins: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cages, stillages and trolleys (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Piping, pipelines and pipework (stainless steel) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bins generally: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Assets for cheese manufacturing: |
| Moulds: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Tanks and vessels: |
| Other: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Germination assets: |
| Vessels: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Kiln assets: |
| Kilns: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Steeping assets: |
| Steeping vessels: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Support assets: |
| Piping and valves: |
| Piping: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tanks (excluding molasses storage tanks): |
| Other tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Support assets: |
| Pipes and valves: |
| Pipes: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tanks: |
| Other tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| 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): |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Packaging assets: |
| Keg line assets: |
| Kegs (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Spirit manufacturing: |
| Distillation assets |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Pipes and fittings: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Piping assets: |
| Pipes: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanks: |
| Ethanol and petroleum tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| WHOLESALE TRADE: |
| Intermediate bulk containers: |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Benches (stainless steel), free standing | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Animal cages: |
| Stainless steel cages | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Support assets: |
| Trolleys and bins: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |