| MINING: |
| Mineral dressing assets: |
| Classification, gravity separation and dewatering assets: |
| Centrifuges | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cyclones: |
| Dense medium and heavy medium | 8 years | 25.00% | 12.50% | 1 Jul 2003 |
| Generally
(including classifying, desliming, and hydrocyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Generally | 18 years | 11.11% | 5.56% | 1 Jul 2003 |
| Hydraulic classifiers and teetered bed separators | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Jigs | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Pneumatic tables and air separators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Settling cones | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Shaking tables | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Sluices and cone concentrators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Spirals | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| Mineral sand mining: |
| Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other mining support services: |
| Mineral mining support services: |
| Dewatering pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Solids dewatering presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Dewatering assets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Waste water treatment assets: |
| Sludge
dewatering assets (including filters, separators etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Dryers: |
| Generally
(including dewatering dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Pellet making assets: |
| Dewatering assets: |
| Launders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pressure filter pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Process water tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Return water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slurry feed pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slurry pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slurry tanks (incorporating agitators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Sumps | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge dewatering assets: |
| Belt presses | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Centrifuges | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Screw conveyors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screw presses | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge driers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |