| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Weigh bars, weigh indicators and weigh platforms | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle handling assets: |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Pig farming: |
| Weigh bars, weigh indicators and weigh platforms | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Carton weigh label stations | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Rendering plant: |
| Bagging/weigh batching machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Sugar drying and storage assets: |
| Hoppers (weigh and feed) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Hoppers (including batch and weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Weighing assets (including weigh cells, heads and hoppers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Hoppers (including weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Polymer film and sheet packaging material manufacturing: |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Batch house assets: |
| Other
assets (including batch conveyors, batch mixers, bins, hoppers and
weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Ready-mixed concrete manufacturing: |
| Bins (including weigh bins, but excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Hoppers (including weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Materials handling assets: |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pellet making assets: |
| Materials handling assets: |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Sinter making assets: |
| Materials handling assets: |
| Weigh feeders: |
| Coke | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Materials handling assets: |
| Weigh scales | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| WHOLESALE TRADE: |
| Livestock scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Land based facilities: |
| Conveyor
systems (incorporating chutes, gravity take-up assemblies, headframes,
structures, surge bins, transfer towers and weigh towers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |