AGRICULTURE, FORESTRY AND FISHING: |
Dairy cattle farming: |
Milking and milk handling assets: |
Milk vats | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
Aquaculture: |
Oyster farming assets: |
Vats, treatment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
MANUFACTURING: |
Dairy product manufacturing: |
Assets for cheese manufacturing: |
Vats: |
Cheese making vats | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
Culture vats | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Fruit and vegetable processing: |
Jam, pickles and sauces manufacturing assets: |
Processing assets: |
Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
Preserved fruit and vegetable manufacturing assets: |
Processing assets: |
Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
Oil and fat manufacturing: |
Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
Preparatory and extraction assets: |
Tanks and vats | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
Bakery product manufacturing (non-factory based): |
Support assets: |
Tanks and vats (chocolate, egg, syrup etc) | 14 years | 14.29% | 7.14% | 1 Jul 2016 |
Spirit manufacturing: |
Barrels, tanks and tuns: |
Fermenters, washbacks, vats and holding tanks | 25 years | 8.00% | 4.00% | 1 Jul 2018 |