| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Planting assets: |
| Pot, punnet and tray dispensers | 12 years | 16.67% | 8.33% | 1 Jul 2006 |
| Tray and punnet fillers | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Tray washers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Propagation assets: |
| Seedling and punnet trays, reusable | 3 years | 66.67% | 33.33% | 1 Jul 2006 |
| Mushroom growing: |
| Growing systems: |
| Trays: |
| Wood | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Trays | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Setter trays | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Transfer machines - setter tray to hatcher basket | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Aquaculture: |
| Oyster farming assets: |
| Trays: |
| Plastic | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bin and tray washers | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Tray stackers/destackers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Cooling and refrigeration assets: |
| Cooling tunnels, tray and vacuum coolers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ovens: |
| Tray type ovens (including swing tray) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Jelly and sugar lolly making assets: |
| Mouldboards and trays | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Can and tray labelling assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Robotic lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wet process assets: |
| Canning and tray assets (including closers and fillers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Retort trays | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Robotic pick and place, lid, tray and sealing assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Roasters (including cooling trays) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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): |
| Packaging and quality control assets: |
| Tray denesters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tray sealers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Tray sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Cookware, handheld (including frypans, pans, pots, trays and woks) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Barbecue assets: |
| Fixed barbecue assets: |
| Sliding trays and cookers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Sample trays | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Sample trays | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Food
preparation assets - large commercial type (including cooktops, fryers,
multi-function centres, self-cooking centres, single tray meal service,
soup kettles, stoves) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |