| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Nursery and floriculture production: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf growing assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Chemical spraying assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Self-propelled | 8 years | 25.00% | 12.50% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Chemical spraying assets (including air blast sprayers and linkage sprayers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| X-ray and chemical lean analysis machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Chemical and flammable storage cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Pumps: |
| Chemical pumps | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Tanks: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Peelers: |
| Chemical (including caustic) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Soft drink, cordial and syrup manufacturing: |
| Tanks: |
| Storage: |
| Chemical storage | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Tanks: |
| Chemical storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Chemical preparation assets (including tanks and pipes used for chemical preparation) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Chemical injection systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Basic organic chemical manufacturing: |
| Chemical manufacturing plant (not listed elsewhere): |
| General plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Organic peroxides explosion (cell block) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Ethanol manufacturing assets: |
| Cooking assets: |
| Filters and strainers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Jet cookers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Liquefaction tanks (including cook tubes and slurry tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Meal mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Distillation and purification assets: |
| Distillation columns | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Reboilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Side stream strippers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers (including weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Silo aerators | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Starch tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Molasses assets: |
| Dam covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Dam liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dams | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Receival station control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Receival
troughs (incorporating protective cladding, rails and roofing) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Fermentation assets: |
| Chillers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fermentation tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Yeast propagation vessels | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Yeast recovery assets (molasses feedstock): |
| Centrifugal separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Filtering
assets (including feed tanks, filtering vessels and hydrocyclone
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hoppers, mixing tanks and storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Centrifugal decanters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cooling
assets for dried distillers grain (including blowers and fans,
chillers, ducting and other cooling assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Evaporators | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Rotary drum dryers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stillage and syrup tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Dunder and stillage assets (molasses feedstock): |
| Conveyors and hoppers for fertiliser additives | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dam covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Dams | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Tanks
(including fertiliser additive mixing and buffer tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support and other assets: |
| Additive dosing systems (including pipes, pumps and tanks): |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Air compression assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air drying and filtering systems | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs), switchgear
and variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dust
collection systems (including baghouses, cyclones and other dust
collection assets) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Heat exchangers (excluding column reboilers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Laboratory assets: |
| Analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other
laboratory equipment (including autoclaves, centrifuges, drying ovens,
fume cupboards and UV sterilisers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Piping assets: |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Safety assets: |
| Fire control and alarm assets - see Table B |
| Gas detectors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Tanker filling assets: |
| Automated dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator panels, fire retardant lines and foam storage
tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2012 |
| Loading
and unloading arms (incorporating balance mechanisms, couplers, drop
hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanks: |
| Chemical tanks (including clean-in-place (CIP) tanks): |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Ethanol and petroleum tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Water tanks (including condensate collection tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Vapour condensers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Biogas system assets (excluding effluent pond covers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Effluent channels and ponds | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Pond covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Water
filtration assets (including ion exchange assets and reverse osmosis
assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Adsorption systems (including pressure and thermal swing) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Desulphurisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Methanators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-heaters (for air and gas feedstock) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Primary reformers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Secondary reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Compressor assets: |
| Conversion and liquefaction assets: |
| Ammonia converters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Chillers, condensers, flash drums, receivers and separators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Purge
gas recovery systems (incorporating heat exchangers, membranes,
packing, piping pumps and vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia bullet tanks (including storage and surge tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonia
storage tank refrigeration systems (incorporating compressors,
condensers, flash drums and receivers) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Loading arm systems - marine | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Heat exchangers: |
| Process gas | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Air compression assets (for industrial air and instrument air): |
| Air
compressors (incorporating air drying and filtering assets) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blowers and fans (generally) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Boiler assets: |
| Boilers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Deaerators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Economisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Steam drums | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Chemical storage tanks: |
| Polyethylene (PE) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Electricity supply assets: |
| Emergency
supply assets - see Table B Power supply assets, emergency or standby |
| Steam turbine generators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Other
electricity supply assets - see Table A Electricity supply (26110 to
26400) |
| Emission control assets: |
| Flare tips | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Silencers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Stacks (exhaust, vent and flare) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Fire control and alarm systems: |
| Fire
fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Other
fire control and alarm assets - see Table B Fire control and alarm
assets |
| Gas detectors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Heat exchangers (not specified elsewhere) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Laboratory assets: |
| Analysers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Piping assets: |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pipes and fittings | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Safety showers and eye wash stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water storage and treatment assets: |
| Clarifiers and settling tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dams and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Ion exchange systems | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Reverse osmosis systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water storage tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia
handling and storage assets - see above in Ammonia manufacturing
assets, distribution, handling and storage assets |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Bulk flow coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chilling
systems (incorporating chillers, ducting and piping) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Coating product tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Fluid bed coolers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Rotary
drum machines (including coaters, coolers, driers and granulators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Screeners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Load out bins/silos | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Reclaim hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Scales | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Prill tower blowers and fans | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prill towers (incorporating head tanks and lifts) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Evaporators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Neutralisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pipe reactors (titanium) | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Solution filters | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Solution pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Ammonia liquid filtering vessels (incorporating filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia/air mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Compressor assets: |
| Air filtering units (incorporating housing and filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Compressors (incorporating drives) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Tail gas expanders | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Conversion and absorption assets: |
| Absorber columns (including bleachers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Catalyst filters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Converters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Cooler condensers: |
| Zirconium | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Nitric acid heaters: |
| Zirconium | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Nitric acid pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Nitrous oxide (NOx) abaters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Weak acid tanks | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Heat exchangers: |
| Air coolers and heaters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonia vapourisers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Gas coolers and heaters | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Superheaters | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Nitric acid storage assets: |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Support assets - see above in Ammonia manufacturing assets, support assets |
| Chemical manufacturing plant (not listed elsewhere): |
| General plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Salt manufacturing and refining assets: |
| Air
compressors - see Table B Air compression assets: Air compression
assets generally (including air compressors, air dryers and air
receivers) |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Automated packing machines | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Bagging machines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Bag sewers - see Table B Packaging machines: Bag sewers |
| Bag stackers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Blow moulders | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Bucket elevators | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Centrifuges | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Crushers | 25 years | 8.00% | 4.00% | 1 Jul 2022 |
| Cyclones | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Dust extraction systems | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Forklifts - see Table B Forklifts |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Labelling machines (including date printers) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Metal detectors | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Motor control centres | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Net weighers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Pallet
wrappers - see Table B Packaging machines: Wrapping machines (including
pallet wrappers, shrink wrappers, stretch wrappers and strapping
machines) |
| Platform scales | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Ribbon mixers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Roller mills | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Salt flake growing tanks | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Salt hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Sizing screen machines | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Slurry lines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Wash plant pumps | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Wash plants (removable) | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Sulphuric acid plant: |
| Acid chambers (irrespective of raw material used) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Plant: |
| Where pyrites used in manufacture of the acid | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Where natural sulphur (brimstone) so used | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Fertiliser manufacturing: |
| Fertiliser
manufacturing plant (excluding ammonia manufacturing assets and
ammonium nitrate manufacturing assets listed in Table A Basic inorganic
chemical manufacturing (18130)) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Explosive manufacturing: |
| Explosives
manufacturing and chemical plant (excluding ammonia manufacturing
assets and ammonium nitrate manufacturing assets listed in Table A Basic
inorganic chemical manufacturing (18130)) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Other basic chemical product manufacturing n.e.c.: |
| Eucalyptus oil plant: |
| Stills (coolers) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Tanks | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Iron smelting and steel manufacturing: |
| Primary metal product casting assets: |
| Water treatment assets: |
| Pumps: |
| Chemical dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Tanks: |
| Sludge, chemical storage and dosing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel strip organic coating assets: |
| Chemical rinsing, cleaning and pre-treatment assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water treatment assets: |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical dosing systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage treatment assets: |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Pumps: |
| Chemical pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Tanks: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Chemical agitators and mixers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mixed chemical pumps | 10 years | 20.00% | 10.00% | 1 Jan 2006 |