| MINING: |
| Materials handling assets: |
| Overhead cranes/gantries | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Cranes | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Overhead cranes/gantries | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Overhead cranes - see Table B Cranes |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Overhead gantry cranes - see Table B Cranes (gantry and overhead) |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Gantry cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Cement manufacturing: |
| Support assets: |
| Cranes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Packaging assets: |
| General (including collectors, compilers and cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| 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 |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Automated trowel machines (incorporating crane and trowel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Gantry cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Cranes and gantries | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Cranes and gantries (including cell tending machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Lifting assets: |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Lifting assets: |
| Magnet cranes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Blanking and stamping press assets: |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Overhead cranes and hoists | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Cranes
and hoists (including bridge cranes, gantry cranes, overhead cranes and
turnover cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Handling assets: |
| Cranes (including overhead gantry cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2020 |
| Mobile cranes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Cranes (including gantries) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Solid waste collection services: |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| CONSTRUCTION: |
| Cranes (mobile): |
| Light and medium | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Heavy (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Tower and hoists | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Cranes: |
| Container/portainer | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Fixed | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Grips' assets: |
| Camera cranes | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Television broadcasting: |
| Camera mounts (including cranes, jibs, pedestals and tripods) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Engine cranes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |
| Pick
& carry cranes/yard cranes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |