| MINING: |
| Surface mobile mining machines: |
| Drill rigs (Production) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Drill rigs: |
| Diamond | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Production | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Construction material mining: |
| Drill rigs | 8 years | 25.00% | 12.50% | 1 Jul 2003 |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Drill strings | 3 years | 66.67% | 33.33% | 1 Jan 2007 |
| Exploration assets used onshore: |
| Drill strings | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Mineral exploration services: |
| Exploration assets: |
| Drill rigs: |
| Surface
(including blow out preventers, drilling fluid circulation systems,
hoisting and rotary systems, rig powering and transmission and trucks) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Underground | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Drill strings | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Mineral mining support services: |
| Surface drill rigs (production) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Cast house assets: |
| Taphole drills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Drilling machines (including bench and radial drills) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Tooling assets: |
| Tooling (for drills, lathes, mills etc) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Stationary machines: |
| Pedestal drills (drill presses) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fire safety and rescue assets: |
| Drills, air powered | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Surgical instruments: |
| Powered
instruments (including drills, saws, shavers, non-disposable instrument
accessories and power sources) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Podiatry services: |
| Podiatrists' assets: |
| Electric nail drills: |
| Dust extraction drills | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Portable dust extraction drills | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Water and alcohol based spray drills | 4 years | 50.00% | 25.00% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Drill presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Drilling
machines (including drill presses, magnetic drills, pedestal drills and
radial arm drills) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |