| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Yards, races, leadup systems and loading ramps: |
| Permanent types | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| Portable types | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle yards (including races and coolers (steel and timber)): |
| Permanent types | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle induction and transfer yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Barn fed dairy farms: |
| Exercise yards | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Cattle handling assets: |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy yards and races | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Watering systems | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| Reconstituted wood product manufacturing: |
| Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) |
| 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 |
| WHOLESALE TRADE: |
| Commission-based wholesaling: |
| Sale yards (used by stock and station agents) | 30 years | 6.67% | 3.33% | 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: |
| Lifting assets: |
| Cranes: |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |