The ATO has advised that it is reviewing business assets used by the following industries with a view to making new effective life determinations to ensure that they cover all assets commonly used by each industry, and reflect current industry practices and expectations:

• coal seam gas extraction
• computers and computer peripheral assets
• cured meat and smallgoods manufacturing
• dairy product manufacturing
• parking services
• postal services
• rigid and semi-rigid polymer product manufacturing
• bee farming plant
• pea-viners, pea cleaners, vine and straw conveyors
• fruit and vegetable processing
• grain mill product manufacturing
• cigarette and tobacco manufacturing
• pulp, paper and converted paper product manufacturing
• photographic film processing
• robotic milking machines
• hop growers’ plant
• poultry processing
• confectionary manufacturing
• soft drink, cordial and syrup manufacturing
• spirit manufacturing.

Source: ATO website, 7 August 2015.