| AGRICULTURE, FORESTRY AND FISHING: |
| Vegetable growing (under cover): |
| Hydroponic growing assets (including cut flower growing): |
| Hanging gutters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Troughs | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hydroponics
growers may also use the effective life for relevant assets shown in
Nursery and floriculture production (01110 to 01150) |
| Vegetable growing (outdoors) and sugar cane growing: |
| Chemical spraying assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fertiliser spreaders: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Spinner | 5 years | 40.00% | 20.00% | 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 |
| Mulch layers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulch lifters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Mulchers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Rakes (e.g. cane trash rakes) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Slashers | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Harvesting assets: |
| Cane haul out bins | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Onion lifters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Windrowers (including potato diggers, onion and potato windrowers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Planting assets: |
| Billet planters | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Potato cutters | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Potato planters | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Precision seeders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Transplanters: |
| Automated | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tillage assets: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Power take-off (PTO) operated (including rotary hoes and power harrows) | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Trellising assets: |
| Stake drivers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Stake pullers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Trellising (incorporating stakes and wire) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Wire winders | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Box sealers (including taping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Form fill and seal machines - see Table B Packaging machines |
| Labellers - see Table B Packaging machines |
| Multihead weighers - see Table B Packaging machines |
| Palletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Processing assets: |
| Aspirators | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Cappers and destemmers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cookers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cooling tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Drying assets (including dehydrators and dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Pitters | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Riddles (including pre-riddles and rotary sieves) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Shaker tables | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Sulphur tanks | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Washing assets (including barrel washers, brush washers and ripple washers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Product and raw material handling assets: |
| Bins | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Quality control and inspection assets: |
| Colour sorters and laser scanners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Testing equipment | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Support assets: |
| Cool rooms - see Table B Refrigeration assets |
| Weighers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Evaporators (used in concentrate manufacture) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Extraction assets: |
| Break tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Centrifugal decanters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Crushing and milling assets (including hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Extractors (including presses and reamers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Filters (including membrane, pressure and vacuum filters) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finishers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pulp and rind mincers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pulper-finishers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Roller/spreaders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Tomato choppers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling and sealing assets: |
| Bottle inverters | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cap sorters | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Container dryers (incorporating air knives and blowers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling
machines (including aseptic fillers, bag in box fillers, cup fillers,
gable top carton fillers and plastic bottle fillers) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Handling assets: |
| Bottle rinsing machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bottle unscramblers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Palletisers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Stretch wrappers (pallet wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Inspection assets: |
| Checkweighers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vacuum seal testers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vision
inspection assets (including cap inspection/rejection systems and label
inspection machines) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Packing assets: |
| Cartoning
assets (including carton and case erectors, carton sealers, case
packers and overpackers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coding machines (including container coders and outer date coders) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hot melt adhesive (spot glue) applicators | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Label applicators | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Multipack machines | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Shrink sleeve applicators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Shrinkwrappers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Straw applicators | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Support assets: |
| Air compressors and receivers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bins, cages and hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Control
system assets (excluding personal computers but including program logic
controllers (PLCs) and switchgear) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Fruit concentrate drum tippers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Laboratory equipment: |
| Electronic
(including high performance liquid chromatography or HPLC machines,
refractometers, spectrometry machines and titrimetric analysers) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Non-electronic | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pasteurisation assets: |
| Pasteurisers (including heat exchangers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tunnel pasteurisers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Pumps: |
| Cavity pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Others (including centrifugal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Refrigeration
assets (including compressors, cooling towers, condensers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment filters: |
| Carbon filters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Membrane
filters generally (including microfiltration (MF), nanofiltration (NF)
and reverse osmosis (RO) membrane filters) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| UF membrane filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Tanks: |
| Blending and mixing tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Debittering tanks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Storage tanks: |
| Generally | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Jacketed | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Refrigerated | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste water storage/treatment tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Filling and sealing assets: |
| Bottle rinsing machines | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Denesters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bucket and portion control) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Jar de-palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Lid descramblers, cap sorters and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Labellers - see Table B Packaging machines |
| Palletisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Processing assets: |
| Brush finishers and pulper finishers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cookers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cooling tunnels (including water cooling tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Micro filters | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Pasteurisers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Pectin mixers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pipes and pipelines (including pigging) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Quality control and inspection assets: |
| Metal detectors and camera vision scanners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Support assets: |
| Accumulation tables and turntables | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Boilers - see Table B Boilers |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Exhaust systems | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pumps (including cavity, diaphragm and lobe) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Filling and sealing assets: |
| Canning assets (including can loaders, closers and seamers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capping machines: |
| Cappers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Induction sealers | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Packaging assets: |
| Carton erecting, packing and closing machines (including cartoners) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Palletisers and depalletisers - see Table B Packaging machines |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Processing assets: |
| Blanchers and paste finishers (including bean and spaghetti) | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Concentrates and syrup assets (including centrifuges, decanters and syrupers) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Cookers: |
| Rotary atmospheric sterilisers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Rotary pressure sterilisers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Static retorts | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Crushing mills | 30 years | 6.67% | 3.33% | 1 Jul 2018 |
| Graders | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Peelers: |
| Chemical (including caustic) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mechanical (including ginacas and magnesium scrubbers) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Pitters and repitters | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Slicers and resizers | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Quality control and inspection assets: |
| Colour sorters | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Inspection
equipment (including checkweighers and metal detectors) - see Table B
Packaging machines |
| Support assets: |
| Bin tippers | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Control systems - see Table B Control systems and control system assets |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Pasteurisers (including heat exchangers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Soft drink, cordial and syrup manufacturing: |
| Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Air rams | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Bunch lines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Choppers/mulchers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Scrap conveyors | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tops | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Bins | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Bin tippers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (including elevators) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drying tunnels | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Fungicide units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Receival hoppers (including water dumps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tables (including packing and sorting tables) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Washing assets (including brush and barrel washers) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waxing assets | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling assets: |
| Labelling applicators (including in line labellers) | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Labelling guns | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Scales (excluding platform scales) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| 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 |