| MANUFACTURING: |
| Spirit manufacturing: |
| Support assets: |
| CCTV, security and monitoring systems assets - see Table B Security and monitoring assets |
| Ready-mixed concrete manufacturing: |
| CCTV systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| CCTV systems | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2014 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| CCTV video surveillance systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Security and monitoring assets: |
| CCTV systems: |
| Cameras | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Monitors | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Recorders: |
| Digital | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Time lapse | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Switching units (including multiplexes) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |