AGRICULTURE, FORESTRY AND FISHING: |
Water assets: |
Water tanks: |
Concrete | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
Water troughs: |
Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
Beef cattle feedlots: |
Feed milling and handling assets: |
Silos and bins used for storing dry grain: |
Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
Pig farming: |
Animal housing assets: |
Floors (suspended types): |
Concrete | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
Water assets: |
Effluent tanks (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
Aquaculture: |
Aquaculture tanks: |
Concrete | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
MANUFACTURING: |
Meat processing: |
Livestock handling assets: |
Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Oil and fat manufacturing: |
Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
Support assets: |
Emission control assets: |
Environmental
control assets (including scrubbers, ductwork, fans, biofilters and
concrete containers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Receiving and storage assets: |
Underground seed storage assets (including concrete dump pits) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
Grain mill product manufacturing: |
Flour milling assets: |
Product and raw material handling and receiving assets: |
Silos: |
Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
Malt manufacturing assets: |
Germination assets: |
Vessels: |
Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
Kiln assets: |
Kilns: |
Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
Steeping assets: |
Steeping vessels: |
Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
Wine and other alcoholic beverage manufacturing: |
Grape handling assets: |
Grape waste pits (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
Petroleum refining: |
Oil refinery assets: |
Effluent separators (concrete) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
Cement manufacturing: |
Storage, handling and packing assets: |
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 |
Ready-mixed concrete manufacturing: |
Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Bins (including weigh bins, but excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
CCTV systems | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
Dust extraction systems | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
Fuel storage assets: |
Card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
Hoppers (including weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
Mixers used in wet ready-mixed plants | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Silos | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
Slump stands | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Testing assets: |
Concrete testers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Ovens | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
Truck transit mixers: |
Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
Trucks - see Table B Motor vehicles and trailers |
Volumetric concrete batching trucks: |
Trucks - see Table B Motor vehicles and trailers |
Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
Waste water treatment assets: |
Catchment and settlement ponds | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
Concrete slurry pumps | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
Polyethylene (PE) water tanks | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
Water pumps | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
Concrete product manufacturing: |
Concrete block, brick and paver manufacturing assets: |
Batching and mixing assets: |
Bins (excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Colour dosing assets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
Colour tanks (incorporating stirrers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Block/brick/paver making assets: |
Block/brick/paver making machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Moulds | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
Splitters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Curing assets: |
Boilers (including steam generators) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
Drying chambers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
Elevators/lowerators (including loaders/unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Racks (excluding racks fixed to drying chambers) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
Transfer car (incorporating finger cars) track works | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Transfer cars (incorporating finger cars) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
General assets: |
Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Plates | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Palletising and packaging assets: |
Cubing assets (including cubers, doublers and squeezers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
Robots | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Wrapping and strapping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
Concrete roof tile manufacturing assets: |
Air compressors (rotary screw) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Applicators: |
Anti-scuff hot glue/wax | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
General (including colour, sealer and sheen) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Oil (excluding oil tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Curing assets: |
Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Curing bays: |
Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
Foam
sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Rackers/derackers (including loaders/unloaders) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Racks (used in curing bays) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Depalleters | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Extruders | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
Packaging assets: |
General (including collectors, compilers and cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
Robots | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Shrink wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Strapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Wrapping assets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
Plates: |
General | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
Trim (including plates used for barge and ridge tiles) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
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 |
Prefabricated concrete product manufacturing assets: |
Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Automated panel manufacturing assets: |
Automated trowel machines (incorporating crane and trowel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Concrete distribution stations: |
Distributors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Flying buckets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Curing chambers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
Laser beam alignment systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Pallet cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Pallet receivable stands (excluding pallet vibrating stands) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Pallet transport systems: |
Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Track work | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Transversals (including continuous transfer wagons) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Pallet vibrating stands | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Rack feeders | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Shutter cleaning machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Shutter transporting assets (including automated roller conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Shutters | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
Turning machines (including flippers and tilting assets) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Buckets (including kibbles, skips and tippers) | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
Casting tables | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Concrete manufacturing assets: |
Bins (excluding concrete bins) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Concrete testers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Gantry cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
Lifting gear (including chains, lugs and swivels) | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
Moulds | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Pipe manufacturing assets: |
Cage machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Load testers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
Pipe making machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
Prestressing assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Shutter saws | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
Steel cutters and benders | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
Trowel machines | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
Work tables | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
Silos | 30 years | 6.67% | 3.33% | 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 |
Iron smelting and steel manufacturing: |
Coke making assets: |
Coke ovens batteries assets: |
Coke wharves (including concrete end barriers and skids) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
Electricity supply: |
Electricity distribution: |
Distribution lines: |
Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
Electricity generation: |
Ash and dust handling and disposal: |
On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Fuel supply and handling: |
Solid fuels: |
Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Power station civil and structural works: |
Chimney stacks: |
Concrete surrounds | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
Water supply: |
Assets used by irrigation water providers: |
Dams
and weirs ((incorporating gates and actuators) consisting of a barrier
to obstruct the flow of water constructed from any or all of the
following: concrete, earth and rockfill) | 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 |
Assets used in water supply: |
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
Waste treatment and disposal services: |
Transfer stations and landfill operation assets: |
Concrete crushing assets | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
CONSTRUCTION: |
Concreting assets: |
Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Concrete kibble buckets | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
Concrete surface preparation assets (including floor grinders, planers and scarifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Concrete trowels: |
Ride on | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
Walk behind | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Concrete vibrating screeders | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Concrete vibrators: |
Brushcutter style | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Drive units | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
Vibrating shaft | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
Mobile concrete pumping units | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
TRANSPORT, POSTAL AND WAREHOUSING: |
Water transport and support services: |
Port assets: |
Land based facilities: |
Concrete rail beams and rails | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
INFORMATION MEDIA AND TELECOMMUNICATIONS: |
Telecommunications services: |
Microwave radio telecommunications assets: |
Towers (including guyed, lattice and steel or concrete poles) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
RENTAL, HIRING AND REAL ESTATE SERVICES: |
Rental and hiring services (except real estate): |
Concreting assets: |
Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
Concrete kibble buckets | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
Concrete trowels: |
Ride on | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
Walk behind | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Concrete vibrators: |
Brushcutter style | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
Drive units | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
Vibrating shafts | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
Traffic management assets: |
Crash prevention assets: |
Barriers: |
Concrete | 30 years | 6.67% | 3.33% | 1 Jan 2006 |