| MINING: |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Offshore
drilling rigs (including blow out preventers, drilling fluid
circulation systems, hoisting and rotary systems, platforms, rig
powering and transmissions) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Exploration assets used onshore: |
| Onshore
surface drilling rigs (including blow out preventers, derricks,
drilling fluid circulation systems, hoisting and rotary systems, rig
powering and transmissions) | 15 years | 13.33% | 6.67% | 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 |
| Seismic survey assets: |
| Vibration source assets: |
| Drilling rigs - shot hole | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Bottom
hole assemblies (including logging while drilling tools, measuring
while drilling tools, motors and stabilisers) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Coil tubing assets: |
| Pumping units | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Reel and power units | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Downhole
fishing and remedial tools (including casing swages, junk magnets and
milling tools) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Drill strings | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| Fluid assets (including centrifuges, pumps and shear units) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mobile fluid tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Well control equipment (including blow out preventers and choke manifolds) | 5 years | 40.00% | 20.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Drilling units | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Drilling and/or milling machines (including horizontal and vertical drilling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Machining/finishing assets: |
| Drilling machines | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Engineering workshop assets: |
| Drilling machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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: |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| 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 |
| OTHER SERVICES: |
| 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 |