| 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 |