| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Casting process assets for casting billets or ingots | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| MANUFACTURING: |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Casting tables | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Cooler transfer arms (incorporating motors, gearboxes and drive shafts) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop removal machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cut to length machines and torch cutters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| De-burring machines (incorporating fixed drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Dedusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steam exhaust fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hydraulic shears | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Mould powder bins | 23 years | 8.70% | 4.35% | 1 Jul 2010 |
| Screw feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slab or billet cooler tanks (incorporating grid stands) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Slab or billet marking machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Transfer beds | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Up-enders (including hydraulics) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Walking beam cooling beds and run out tables | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Water treatment assets: |
| Basins and ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Gravel and sand filters | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pipelines: |
| Water pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps: |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chemical dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Skimmers and scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tanks: |
| Sludge, chemical storage and dosing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Aluminium smelting: |
| Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 years | 10.00% | 5.00% | 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 |
| 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 |
| Tinsmiths' plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) |