| MINING: |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Cement silos: |
| Fixed steel | 30 years | 6.67% | 3.33% | 1 Jul 2018 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| MANUFACTURING: |
| Cement manufacturing: |
| Cooling assets: |
| Air to air coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Evaporation coolers: |
| Cement coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Conditioning towers (incorporating spray systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Grate coolers (incorporating grate conveyor and quenching fans) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Drying assets: |
| Fluid bed dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary dryers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Electrical installation assets (including cabling): |
| Power generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Switchboards | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Transformers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Emissions control assets: |
| Dedusting fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): |
| Bagfilter systems (incorporating housing and filters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Electrostatic precipitators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stacks (excluding stacks incorporated in kiln bypass systems) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Roller presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Separators/classifiers (including single and multi cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Preheat and clinker production assets: |
| Cyclone
preheaters (incorporating tower structure, lifts, cyclones,
precalciners, ducts, inlet chambers and meal pipes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Kilns
(incorporating kiln shell, inlet chamber, roller stations, thrust unit,
kiln hood, burner and drive) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Kiln
bypass systems (incorporating bypass ducts, heat exchangers, spray
towers, filter units, ID fans and stacks) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Kiln guns | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Kiln shell scanners | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Quarrying assets: |
| Construction material mining assets - see Table A Construction material mining (09110 to 09190) |
| Scrapers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hoppers, bins and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Packaging assets: |
| Packing/bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pressure vessels (other than air/shock blast units) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Silos: |
| Concrete, generally | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
| Concrete (used for gypsum or wetslag, or at port facilities) | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| Steel, generally | 30 years | 6.67% | 3.33% | 1 Jan 2004 |
| Steel (used for gypsum or wet slag, or at port facilities) | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Stockpile assets: |
| Reclaim tunnels | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Stackers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Unloading/loading assets: |
| Bulk loading devices (including loading spouts and telescopic chutes) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Railcar
and truck unloaders (including pump unloading and vacuum pressure
unloading systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ship
unloading/loading assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support assets: |
| Air compression assets: |
| Packaged air compressors (compressor, drier and receiver in one integrated unit) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other air compressor systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air/shock blast units | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Control
systems (process and safety control systems incorporating PLCs,
cabling, monitors, sensors and switchgear, but excluding software) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cranes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| ID (induced draught) fans | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Raw material analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| XRF/XRD analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Autoclaves (incorporating rails) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Chargers (including traversers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trackwork | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolley
chain hauling systems (incorporating chains, gearboxes, motors and
tappets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolley transfer platforms (including transversals) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tunnels (including steamers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Finishing line and packaging assets: |
| Applicators (including coating and sealing applicators) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Machining assets (including sanding and trimming assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| General assets: |
| Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dust collection assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Stackers/unstackers (including pilers/unpilers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel templates | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Manufacturing, trimming and pressing assets: |
| Cranes (used to load boards into presses and unload boards from presses) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Guillotines | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hatschek machines (including tub machines) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scrap return assets (including pulpers and shredders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trimmers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage, preparation and mixing assets: |
| Ball mills | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Classifiers (including cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hydropulpers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Refiners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Wagons - bulk freight: |
| Other: |
| Pneumatic discharge - cement | 20 years | 10.00% | 5.00% | 1 Jan 2002 |