| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| General assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bin lifters and tippers | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bin and drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Product and raw material handling assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Fruit concentrate drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Bin tippers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Bins (including tippers and raw material bins) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Wet process assets: |
| Basket tippers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| 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: |
| Tippers
and unloaders (including bin tippers and unloaders, bulker bag
unloaders and tote tippers and unloaders) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Tea processing assets: |
| Bin tippers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder handling assets: |
| Tippers and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Buckets (including kibbles, skips and tippers) | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| General assets: |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |