| MANUFACTURING: |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Meal
and cake processing assets (incorporating desolventisers, toasters,
drying and cooling assets) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Cooking
utensils (including electric jugs, kettles, pans, pots and toasters,
but excluding portable cook tops and ovens) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Toasters | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Small appliances (including blenders, food processors, mixers and toasters) | 4 years | 50.00% | 25.00% | 1 Jul 2020 |