MINING: |
Oil and gas extraction: |
Gas production assets: |
Central production facility assets: |
Gas compression and reinjection assets: |
Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
Generally
(including piping, skid, vessels and assets used onshore) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
Oil production assets: |
Central production facility assets (excluding FPSOs): |
Gas compression and reinjection assets: |
Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
Generally
(including piping, skids, vessels and assets used onshore) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
MANUFACTURING: |
Dairy product manufacturing: |
Ancillary and support assets: |
Air compression assets - see Table B Air compression assets |
Fruit and vegetable processing: |
Jam, pickles and sauces manufacturing assets: |
Support assets: |
Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
Grain mill product manufacturing: |
Rice milling assets: |
Support assets: |
Air
compressors - see Table B Air compression assets generally (including
air compressors, air dryers and air receivers) |
Bakery product manufacturing (non-factory based): |
Sugar milling assets: |
Support assets: |
Air compression assets: |
Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Sugar refining assets: |
Support assets: |
Air compression assets: |
Air dryers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Compressors | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Packaged air compression systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Other food product manufacturing n.e.c.: |
Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
Ancillary and support assets: |
Air compression assets: |
Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Compressors and packaged air compression systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Tea processing assets: |
Support assets: |
Air compression assets (including air dryers, air receivers and compressors) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
Basic organic chemical manufacturing: |
Ethanol manufacturing assets: |
Support and other assets: |
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 |
Basic inorganic chemical manufacturing: |
Ammonia manufacturing assets: |
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 |
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) |
Rigid and semi-rigid polymer product manufacturing: |
Air
compressor systems (incorporating compressor, drier and receiver) - see
Table B Air compression assets generally (including air compressors,
air dryers and air receivers) |
Cement manufacturing: |
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 |
Aircraft manufacturing and repair services: |
Air compression assets: |
Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
Portable: |
Reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
Wooden furniture and upholstered seat manufacturing: |
Support assets: |
Air compression assets - see Table B Air compression assets |
INFORMATION MEDIA AND TELECOMMUNICATIONS: |
Television broadcasting: |
Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
HEALTH CARE AND SOCIAL ASSISTANCE: |
Hospitals: |
Hospital assets: |
Mechanical assist assets: |
Calf and cuff compression devices | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
OTHER SERVICES: |
Other machinery and equipment repair and maintenance: |
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
Workshop assets: |
Air
compression assets (including air dryers, air receivers, compressors
and packaged air compression systems) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |