| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Gas cleaning process assets (including electrostatic precipitators and baghouses) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Mineral sand mining: |
| Dust management assets: |
| Baghouse filters and extractors | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Dust
collection systems (including baghouses, cyclones and other dust
collection assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Primary metal product casting assets: |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Aluminium smelting: |
| Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Thermal: |
| Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |