The Income Tax Act 2007 has a list of special items that are excluded from depreciation. You can find this list in the schedule that is part of the act. This list includes things like carports that are hired out to people, and special buildings used for farming or food processing. These special items are things like cool-stores, slaughterhouses, and fowl houses. They also include buildings that are used for specific purposes, such as milking sheds, roofed livestock yards, and wintering barns. You can see the full list of items in the schedule, which is part of the Income Tax Act 2007. The schedule also includes other items like glasshouses, plastic hothouses, and temporary buildings. It even includes buildings that are affected by acid, such as tannery buildings. You can look at the schedule to see all the items that are excluded from depreciation.