| AGRICULTURE, FORESTRY AND FISHING: |
| Vegetable growing (outdoors) and sugar cane growing: |
| General assets: |
| Bins: |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| General assets: |
| Bins: |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| General assets: |
| Bins: |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Beef cattle farming: |
| Cattle yards (including races and coolers (steel and timber)): |
| Permanent types | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle induction and transfer yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Oyster farming assets: |
| Trays: |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tray sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Green mill plant: |
| Edger line plant (includes board edger and resaw) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Main
saw line plant (includes saws, chipper canter, board separator and cant
turner) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sorter and trimming line plant: |
| Generally (includes grade mark reader and multi trimmer) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Log, lumber and waste transfer equipment | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Watering systems | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Moisture meters | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Walkways | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Reconstituted wood product manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power station civil and structural works: |
| Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| RETAIL TRADE: |
| Floor coverings (removable without damage): |
| Floating timber | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Other facilities: |
| Fender systems: |
| Timber | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Floor coverings (removable without damage): |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |