| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Hanging cable systems (for feeders, drinkers and nest housing) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Cable systems (including winches and high leads) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Snigging
plant (including cable and grapple skidders, wheel loaders with log
grabs, bulldozers, excavators, arches and winches) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| MANUFACTURING: |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Electricity distribution, generation or transmission assets: |
| Aerials or underground cables | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Scale or transfer cars (incorporating cable reel and drive units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Sub
or sampling lances (incorporating motors, drives, gearboxes, limit
switches, over speed switches, drums, cables and slow motors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Tracking lasers (incorporating cables and adapters) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Power tools: |
| Nut runners (including cables and controllers) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Nut runner assets: |
| Automated
nut runner and fastening systems (incorporating cables and controllers,
and including bolt torquing robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Testing assets: |
| Cab test benches and CRC cable testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Customer service mains or cable, above ground | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Customer service mains or cable, underground | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution lines: |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| CONSTRUCTION: |
| Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Communications assets: |
| Communications cables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Communication assets: |
| Communications cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Communications cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Snowmaking assets including: |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Sound recording assets: |
| Microphones: |
| Microphone cables | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Telecommunications services: |
| Backbone network assets: |
| Optical fibre cables | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| International telecommunications submarine cables | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Microwave radio telecommunications assets: |
| Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): |
| High capacity licensed microwave radio | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Satellite communication assets: |
| Satellite antennas: |
| Non-tracking
antenna systems (incorporating data cables, dehydrators, pressurisation
units, and wave guides) | 8 years | 25.00% | 12.50% | 1 Jan 2005 |
| Tracking
antenna systems (incorporating antenna tracking motors, controllers,
data cables, dehydrators, gearboxes, pressurisation units and wave
guides) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Security assets: |
| Anti-jump barriers (cables or partitions) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Generators: |
| Cables | 5 years | 40.00% | 20.00% | 1 Jul 2005 |