The Income Tax Act 2007 has a list of special items that are excluded from depreciation. You can find this list in the section about special excluded depreciable property. This list includes things like carports that are hired out to householders.

These items also include buildings used for farming, such as cool-stores, freezing chambers, and slaughterhouses. You will also find buildings like fowl houses, plastic hothouses, and glasshouses on this list. Other items include milking sheds, roofed livestock yards, and wintering barns.

The list also mentions buildings used for other purposes, like milk powder buildings, temporary buildings, and fish processing buildings. Some buildings are included because they are affected by acid, like tannery buildings and other buildings affected by acid.