| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Packaging assets: |
| Wrapping
machines (including shrink wrappers, stretch wrappers, pallet wrappers
and strapping machines) - see Table B Packaging machines |
| MANUFACTURING: |
| Poultry processing: |
| Packaging
machines generally (bagging machines, batchers, carton and case
erecting and closing machines, inspection equipment (checkweighers,
metal detectors etc), multihead and singlehead weighers, palletisers and
depalletisers, product identification labellers, robotic pick and place
machines and wrapping machines) - see Table B Packaging machines |
| Cured meat and smallgoods manufacturing: |
| Post-production and packaging assets: |
| Packaging
machines generally (bagging machines, carton and case erecting and
closing machines, inspection equipment (checkweighers, metal detectors
etc), multihead and singlehead weighers, palletisers and depalletisers,
product identification labellers, robotic pick and place machines and
wrapping machines) - see Table B Packaging machines |
| Dairy product manufacturing: |
| Packaging assets: |
| Cheese wrapping machines (including overwrappers and thermoforming machines) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Jam, pickles and sauces manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Preserved fruit and vegetable manufacturing assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers and stretch
wrappers) - see Table B Packaging machines |
| Oil and fat manufacturing: |
| Packaging assets: |
| Wrapping machines (including shrink and stretch wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers)
- see Table B Packaging machines |
| Rice milling assets: |
| Packaging assets: |
| Wrapping
machines (including pallet wrappers, shrink wrappers, stretch wrappers
and strapping machines) - see Table B Packaging machines |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines, and
roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bottling assets: |
| Bottle capping, filling and unscrambling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Syrup and treacle filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| UV disinfectors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Packaging assets: |
| Bagging
machines (including flow wrappers, form fill and seal machines and roll
wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping
machines (including shrink wrappers, stretch wrappers and strapping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Packaging assets: |
| Bagging machines (including flow wrappers and roll wrapping machines) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Bagging and wrapping machines (including palletisers) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| Polymer film and sheet packaging material manufacturing: |
| Packaging assets: |
| Wrapping machines (including shrink and stretch wrappers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Palletising and packaging assets: |
| Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Packaging assets: |
| Wrapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| RETAIL TRADE: |
| Other store-based retailing: |
| Newspaper wrapping machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Packing assets (including bagging and wrapping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |