| AGRICULTURE, FORESTRY AND FISHING: |
| Post drivers/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Trellising assets: |
| Stake drivers | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Post driver/hole diggers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| LNG
train assets (including centrifugal compressors, columns, cryogenic
heat exchangers, gas turbine drivers and other heat exchangers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Gas compression and reinjection assets: |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Gas compression and reinjection assets: |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Aircraft manufacturing and repair services: |
| Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas transmission: |
| Compressor gas turbine (GT) drivers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |