| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| Mushroom growing: |
| Mushroom graders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Egg grading and packing assets: |
| Egg
grader and packing systems (including box erectors, box sealers,
candling machines, conveyors, crack, dirt, leak and blood detectors,
denesters (egg inners and trays), egg loaders, egg oilers, egg tray
stackers, egg washers, egg weigher and transfer systems, imprinters (egg
and box), packers (inners, trays and boxes) and wrappers) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Aquaculture: |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Surface mobile mining machines: |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Construction material mining: |
| Graders | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Graders | 8 years | 25.00% | 12.50% | 1 Jul 2021 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Weight graders | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Graders | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Grain mill product manufacturing: |
| Rice milling assets: |
| Grain cleaning, milling and refining assets: |
| Length graders | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| CONSTRUCTION: |
| Motor graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Graders: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Mechanical | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Optical | 8 years | 25.00% | 12.50% | 1 Jul 2008 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Others (including grader blades, smudgers, levellers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |