| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bins | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Road bins | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Rail
assets (excluding cane bin assets) - see Table A Rail freight and
passenger transport services (47100 to 47200) |
| Receival station assets: |
| Cane levellers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cane receival hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tipplers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Feed delivery bins | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Reversing roughing mill assets: |
| Reversing
roughing mills (incorporating mill stands, entry side guards, delivery
side guards, main drive motors and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Fuel supply and handling: |
| On-site
gaseous fuel supply systems (incorporating downstream delivery
pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site liquid fuel supply systems (incorporating downstream delivery pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid waste collection services: |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Postal services: |
| Postal delivery services: |
| Control systems and control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Flat mail optical character reading and sorting machines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Letter boxes (bulk private) | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Letter
sorting assets (including bar code sorters, culler facer cancellers and
multiline optical character readers) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Motorcycles | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Parcel lockers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Parcel sorting system assets (excluding control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Post boxes (street type) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Courier pick-up and delivery services: |
| Inspection assets: |
| Scales: |
| Bench | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor (platform) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Weight dimension capture system assets (including checkweighers, in motion scales and readers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Materials handling equipment: |
| Ball transfer mats and castor decks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Control systems and control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Conveyors (including shoe sorters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Forklifts - see Table B |
| Parcel
sorting system assets (including sortation system assets) (excluding
control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pick up and delivery equipment: |
| Barcode label printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable
hand held barcode readers (including point of delivery capture devices
and delivery information acquisition devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |