| AGRICULTURE, FORESTRY AND FISHING: |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Processing assets: |
| Separating assets: |
| Indented cylinders | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Barley
and malt cleaning assets (including deculmers, dust extractors,
indented cylinders, magnetic cleaners, malt shakers, screeners) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Paper machine assets: |
| Dryers (including MG cylinder and yankee cylinder) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Printing: |
| Screen printing assets: |
| Press assets: |
| Screen printing presses: |
| Cylinder presses | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Manifolds
and piping (incorporating flashback arrestors): |
| Acetylene gas | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other gases | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cylinder frames (incorporating manifolds and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinders: |
| Gas cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Liquid gas cylinders: |
| Flasks | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Other liquid gas cylinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder handling assets: |
| Baskets, crates, and pallets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tippers and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder preparation assets: |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder brushing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder inspection lights | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder stamping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder valving machines (incorporating safety enclosures) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| In-situ permanently installed cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Leisure market cylinders (4.5 and 9 kgs capacity) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Hot air balloon assets: |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Lawn mowers: |
| Cylinder | 7 years | 28.57% | 14.29% | 1 Jan 2004 |