| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Strapping machines | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Packaging assets: |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| 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 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Palletising and packaging assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Packaging assets: |
| Strapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Strapping machines (including radial and circumferential) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Manual strapping machines | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Auto
banders (incorporating conveyors, strapping heads, coil lift systems,
strapping dispensers, accumulators and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |