| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Effluent channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Irrigation assets: |
| Irrigation earth channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Aquaculture: |
| Water assets: |
| Aquaculture channels and ponds | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MINING: |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Pumps: |
| Channel feed pumps and concentrator pond pumps | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| MANUFACTURING: |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Waste water treatment assets: |
| Effluent channels and ponds | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Channel regulators | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Drainage
channels (measured from the point of intersection with another drainage
channel to the following intersection) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Earth | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Navigational aids: |
| Offshore beacons, channel markers and lead lights: |
| Floating buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Piled structures | 20 years | 10.00% | 5.00% | 1 Jul 2002 |