| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Growing systems: |
| Trays: |
| Wood | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Other wood product manufacturing: |
| Clothes peg manufacturing plant (wood) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Case-making plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Cork manufacturers' plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Frame (picture) manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Joinery plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Moulding machinery (wood) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Wood working plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Reconstituted wood product manufacturing: |
| Board coolers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Board curing assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Board storage assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chipping, milling and flaking assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Debarking assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Driers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Fibre sifters | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Flake and fibre storage assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Glue, resin and wax mixing and blending assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Heat plant and boiler assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lamination assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Log conditioning, heating and steaming assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Log sizing assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Magnetic separators | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Mat forming and weighing assets (including pendistor) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Materials handling assets (including belt, chain and screw conveyors) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Packaging assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Presses (including pre-press, hot and cold presses) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Refiner assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sanding and finishing assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Trimming and sawing assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Ventilation and dust extraction assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Woodchip screening and washing assets | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Wood
yard assets (including chip screens, chippers, reclaimers/live bottom
scrappers and rotating drum debarkers) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Distribution lines: |
| Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Wood chippers | 8 years | 25.00% | 12.50% | 1 Jan 2004 |