| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Dams (including earth or rock fill and turkey nests) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Dam liners and covers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MINING: |
| Tailings dams | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Coal mining: |
| Infrastructure support assets: |
| Water storage dams (including fire services dams and water storage dams generally) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Molasses storage assets: |
| Dams (earthworks only) | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Dam bladders and covers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Dam covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Dam liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dams | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Stillage assets: |
| Dunder and stillage assets (molasses feedstock): |
| Dam covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Dams | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Water storage and treatment assets: |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dams and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Ash and dust handling and disposal: |
| Ash dams | 20 years | 10.00% | 5.00% | 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 |
| Assets used in water supply: |
| Raw water storage and supply assets: |
| Dam or weir intake structures | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dams and weirs | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Dams: |
| Lined earth dams | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dam covers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |