| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Horticultural plants: |
| Grape: |
| Grapevines, wine | 20 years | 10.00% | 5.00% | 1 Oct 2004 |
| MANUFACTURING: |
| Wine and other alcoholic beverage manufacturing: |
| Barrel assets: |
| Barrel racks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Barrel washers | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Oak barrels | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Grape handling assets: |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crushers/destemmers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Electronic scales (mobile) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Grape bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Grape receival hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Grape waste pits (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Presses: |
| Basket | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Continuous (screw) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pneumatic (airbag) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Weighbridges/weighers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Packaging assets: |
| Bottle and cask filling, sealing and coding assets: |
| Cap feed systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Carton packing machines | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Corkers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Crown sealers (sparkling wine) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Date coders | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Fillers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Foilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Inspection machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Rinsers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Handling and packing assets: |
| Carton erectors/sealers/tapers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Conveyors (loose bottle, carton and pallet) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Depalletisers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Outer date coders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Shrink wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Separation/filtration assets: |
| Centrifuges | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filtration units (incorporating housing and filters): |
| Cross flow filter units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Diatomaceous earth filter units (including earth make-up system) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Lees filter units | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Membrane cartridge filter units (including lenticular) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Plate and frame filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Rotary drum vacuum filter units | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sparkling wine equipment: |
| Carbonation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Corking/wiring equipment | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Disgorging and dosing equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Riddling equipment | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Support assets: |
| Additive liquid dosing systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Boilers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Electrical and Process control systems: |
| Control cabinets, switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Programmed logic controllers (PLCs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Transformers | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Grape/wine testing equipment: |
| Grape must analyzers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Laboratory - glassware | 2 years | 100.00% | 50.00% | 1 Jul 2008 |
| Laboratory - other equipment | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Inert gas systems: |
| Dry ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Gas storage pressure tanks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Nitrogen generators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pipes and fittings: |
| Mild steel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Non-ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensors, evaporators and storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Reverse osmosis plant | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Waste water treatment assets: |
| Aerators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Clarifiers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Digesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Pressure tanks (for sparkling wine) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Waste water storage/treatment tanks | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine fermenters: |
| Open | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Rotary | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Static | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Sweeping arm | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Tank accessories: |
| Micro oxygenation systems | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tank plungers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |