| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water assets: |
| Water troughs: |
| Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Galvanised steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Polyethylene (PE) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vegetable growing (under cover): |
| Hydroponic growing assets (including cut flower growing): |
| Troughs | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Feed bunks or troughs and aprons | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Water troughs | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Withering troughs (incorporating controls and sensors) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Receival
troughs (incorporating protective cladding, rails and roofing) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Sinter making assets: |
| Strand assets: |
| Strand structures and drives (including conveyors, wind legs and dust troughs) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |