| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Trellising assets: |
| 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 |
| MINING: |
| Construction material mining: |
| Wire saws | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Spring and wire product manufacturing: |
| Nail manufacturing plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Spring manufacturers' plant: |
| Cooling furnaces | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Wire cutting and stripping assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Welding assets: |
| Wire feeders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Photographic film processing: |
| Binding assets: |
| Comb binders (including ring wire binders and spiral binders) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |