| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Diesel systems | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Reciprocating engines, diesel fired | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Diesel or gas engine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas spark ignition reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| CONSTRUCTION: |
| Power supply assets: |
| Generators, portable (incorporating attached engine management and generator monitoring instruments): |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Diesel rotary uninterruptible power supply (DRUPS) | 22 years | 9.09% | 4.55% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Generators: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Residential property operators: |
| Fire control assets: |
| Pumps (including diesel and electric) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Continuous diesel engine particulate testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Diesel engine emission testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |