| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Pig farming: |
| Animal housing assets: |
| Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Curing assets: |
| Curing bays: |
| Foam
sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Curtains, wall and acoustic treatments | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Television broadcasting: |
| Monitors: |
| Video monitors: |
| Virtual monitor wall systems (including rear projection monitor walls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Fans (including wall mounted) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Casino operations: |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Hand and self serve car wash assets: |
| Ceiling and wall booms | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Photographic film processing: |
| Framing assets: |
| Board and glass wall cutters | 12 years | 16.67% | 8.33% | 1 Jul 2017 |