| MANUFACTURING: |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Distillation
system assets (incorporating distillation columns, steam economisers,
condensers, evaporators and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Spirit manufacturing: |
| Distillation assets |
| Laboratory
and testing assets (including alcoholmeters, alcolyzers, density
meters, gas chromatographs, Graham condensers, homogenisers,
hydrometers, Inland Revenue condensers and sugar testers) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Stills
generally (copper stills, pot stills, spirit stills and wash stills
[incorporating botanical baskets, condensers, head tubes/necks,
rectifiers, rectifying columns and still columns]) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Distillation columns | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Drums: |
| Used
in amine treating, bitumen blowing, potassium carbonate treating or
vacuum distillation | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Filters/coalescers: |
| Used
in amine treating, continuous coking, delayed coking, potassium
carbonate treating, visbreaking or vacuum distillation | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Heat exchangers: |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium
carbonate treating, vacuum distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Pumps: |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, potassium carbonate treating, vacuum
distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Distillation columns | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Reboilers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Side stream strippers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |