| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle farming: |
| Cattle handling assets: |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Cattle crushes (hydraulic and manual) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| NLIS and other readers | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| 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 |
| Feed bins (including hay racks) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Feed handling assets: |
| Bale feeders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feed mixers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Silage and feedout wagons | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Manure and fertiliser spreaders | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Saddlery and harness | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle crushes (hydraulic and manual) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| 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 |
| NLIS and other readers | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Scales, weigh indicators and loading bars | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Cattle pen assets: |
| Bunk sweepers | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Cattle pen infrastructure assets: |
| Feed bunks or troughs and aprons | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed roads | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen earthworks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Shade structures | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen scrapers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Feed milling and handling assets: |
| Ancillary grain handling equipment: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Feed mixer trucks | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Grain cleaners | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Grain processing assets: |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking chests | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Steam flaking surge bins | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Tempering silos: |
| Galvanised steel | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Receival pits and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Roughage processing assets (including tub rinders) | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Sampling and testing assets | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Tank storages for liquid feed supplements | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Loading ramps | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Manure composting and screening machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Grain-sheep or grain-beef cattle farming: |
| Cereal grain growing assets - see Table A Agriculture (01110 to 01990) |
| Dairy cattle farming: |
| Automatic calf feeders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Barn fed dairy farms: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Exercise yards | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Cattle handling assets: |
| Air operated gates | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| All terrain vehicles (ATVs) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Automatic drafting systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic ID systems | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Automatic weighing systems and cattle scales | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Backing gates | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Calf cradles | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Cattle crushes (including automatic) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Cattle laneways | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Cattle yards (including loading ramps) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy milking sheds | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Dairy yards and races | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Teat spraying systems: |
| Automatic | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Milk line washing systems: |
| Automatic | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Feed milling and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Feed mixers | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Feed pads and bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Feeding systems: |
| Automatic | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Manual | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Manure spreaders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silage pits | 40 years | 5.00% | 2.50% | 1 Jul 2007 |
| Silage wagons | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Telescopic handlers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Tub grinders | 7 years | 28.57% | 14.29% | 1 Jul 2007 |
| Milking and milk handling assets: |
| Automatic cluster removers | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Bailing systems: |
| Herringbone (including swing over, double up and rapid exit) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Rotary | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Walk through | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Filters | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Milk meters and recording jars (including conductivity sensors) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Milk vats | 25 years | 8.00% | 4.00% | 1 Jul 2016 |
| Plate coolers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Receivers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Refrigeration compressors | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Robotic milking system assets: |
| Air compressors | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Automated milking systems: |
| Rotary | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Single box and multi box | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic feeding systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Automatic footbaths | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Cow comfort systems: |
| Cow brushes | 3 years | 66.67% | 33.33% | 1 Jul 2016 |
| Rubber matting | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow identification systems (including weights, bands, numbers and transponders) | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Cow traffic systems | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Milk chillers/plate coolers/energy recovery systems | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle soaker pens | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cattle wash/soaker control systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cattle washes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Cattle restrainers (incorporating centre track belly conveyors) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |