| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Tree nut assets: |
| De-husking units | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Drying silos | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Trommels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Harvesting assets: |
| Tree spades | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cleaning and mulching assets: |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Slashers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Stakes (including trellising) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Harvesting assets: |
| Bankouts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Catcher nets | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Elevators (almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters: |
| Coffee | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting pole rakes | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Olive | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Nuts: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Macadamia mower mounted | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Pick ups (e.g. almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Sweepers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Reservoir carts (almonds) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pruning assets: |
| Chainsaws (Chain saws) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2007 |
| Pneumatic pruners: |
| Compressor | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Mowers (including zero turn and ride on) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Mulchers | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Crop protection assets: |
| Applicators
(including temporary bird netting applicators and vine cover rollers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Banana bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Banana ripening bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Sprayers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Temporary bird netting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Under vine weeder | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vine covers | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Drying sheets (including ground sheets) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Trays | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Fertilising assets: |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Spinners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| General assets: |
| Bins: |
| Plastic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Timber | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Crates (including picking lugs) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Elevating work platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Frost fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Orchard ladders | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Post driver/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Refractometers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Harvesting assets: |
| Grape harvesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Harvest aids | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Picking bags | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Picking platforms | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Picking trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Trailers (including grape chaser bins) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tree shakers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planting assets: |
| Hole burners | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Planters | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Tree guards | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Trellising | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Weed matting | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Pruning assets: |
| Chainsaws (Chain saws) | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Electric hand pruners | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Manual hand pruners | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Mechanical
pruning assets (including cutter bars and cane strippers, but excluding
vine leaf removers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pneumatic pruners: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Vine leaf removers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Horticultural plants: |
| Citrus: |
| Grapefruits | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Lemons | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Limes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mandarins | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Oranges | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Grape: |
| Grapevines, dried | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, table | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, wine | 20 years | 10.00% | 5.00% | 1 Oct 2004 |
| Nuts: |
| Almonds | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Cashews | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Chestnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Hazelnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Jojoba | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Macadamia | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pecans | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pistachios | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Walnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pome: |
| Apples | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Pears | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Stone fruit: |
| Apricots | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cherries | 18 years | 11.11% | 5.56% | 1 Jan 2001 |
| Nectarines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Olives | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Peaches | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plums | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Prunes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Tropical: |
| Avocados | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mangoes | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Well assets: |
| Wellpad
surface assets (including christmas trees, separators and telemetry
equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Wellheads and christmas trees | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Oil production assets: |
| Wellheads and christmas trees | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Trailers used to carry tree and grass clippings | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Tree climbing assets: |
| Climbing hardware (including carabineers, figure of 8 and lowering pullies) | 1 years | 200.00% | 100.00% | 1 Jan 2004 |
| Climbing spurs | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Friction lowering devices | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Harness | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Ropes | 1 years | 200.00% | 100.00% | 1 Jan 2004 |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Tree nuts assets: |
| Crackers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Drying silos | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Separating assets (including air separators, trommels and vibrating screens) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |