| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Water mains: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Mushroom growing: |
| Growing systems: |
| Shelves: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| MANUFACTURING: |
| Concrete product manufacturing: |
| Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): |
| General plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pallets (aluminium used in extrusion process) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Aluminium smelting: |
| Anode baking assets (including crucibles and furnaces) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Anode (green) pasting assets: |
| Crushing assets | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Mixing and forming assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Screening assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Control systems assets | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Cranes and gantries (including cell tending machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Materials handling assets: |
| Anode transport vehicles and hot metal carriers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Generally (including conveyors, silos and stockpile reclaiming assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Metal
casting assets (including casting machines, casting wheels, crucibles,
foam filters, furnaces, in-line metal treatment assets, stacking
machines and weighing machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Steam raising and electrical infrastructure assets: |
| Generally (including switchgear and transformers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Rectiformers | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Cooling assets (including tables, conveyors, towers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Deodorising machines/fume extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Die casting machines (including high pressure, low pressure and gravity type machines) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Die tools (moulds used for casting) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Heating assets: |
| Degassing assets | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Furnaces (including dosing, holding and melting) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Heat treatment baskets | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Heat treatment ovens | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Ingot pre-heaters | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Quenching tanks | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Impregnation machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Machining/finishing assets: |
| Blast machines (including shot, sand, bead) | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| CNC machining centres | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Drilling machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Linishing belt machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Trim presses (hydraulic type and crank type) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Trim tools used in trim press machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Vibrating machines (including rumbling and knock out machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Materials handling conveyors | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Molten metal transfer ladles | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Paint line conveyors | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Sand casting assets: |
| Core boxes | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Core making machines (core blowers) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Gas generators for sand curing | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Sand core dies | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Sand core making machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Testing assets: |
| Co-ordinate measurement machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Leak and pressure testing machines | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Spectrometers | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| X-ray machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Forklift fuel tanks: |
| Aluminium tanks | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: |
| Aluminium,
galvanised steel, galvanised hot dipped steel and powder coated
trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fire safety and rescue assets: |
| Rescue boats: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Ladders (including stepladders, work platforms extension ladders, trestles and planks): |
| Aluminium | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Scaffolding: |
| Aluminium | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |