| MANUFACTURING: |
| Poultry processing: |
| Cut up & portion cutting assets: |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Further processing assets: |
| Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Vertical form fill and seal/volumetric fillers (including valve bag fillers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ovens (including horizontal, tunnel and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Sorter and trimming line plant: |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Drilling and/or milling machines (including horizontal and vertical drilling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Glass handling and storage assets: |
| Bulk glass handling assets: |
| Vertical glass handlers (sideloaders, tuning forks) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Vertical
masts and other elevating work platforms - see Table A Rental and
hiring services (except real estate) (66110 to 66400), Elevating work
platforms (EWPs) |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Reversing roughing mill assets: |
| Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pellet making assets: |
| Dewatering assets: |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel strip metallic coating assets: |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical preheat furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| Vertical electric welders (pedestal welders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| CONSTRUCTION: |
| Compaction: |
| Compactors - vertical rammer | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Tyre conveyors: |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Salvage machinery: |
| Boilers, vertical | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Compaction: |
| Compactors - vertical rammer | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Tyre conveyors: |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Boring
machines (including floor borers, jib borers, horizontal and vertical
boring machines) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |