| MINING: |
| Infrastructure support assets: |
| Electrical
infrastructure assets (including power reticulation, substations,
switchgear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Electrical
infrastructure assets (including reticulation assets, substations,
switch gear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Construction material mining: |
| Electrical switching assets | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Slaughter floor assets: |
| Electrical immobilisers | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Electrical stimulators | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Electrical and Process control systems: |
| Control cabinets, switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Programmed logic controllers (PLCs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Transformers | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Control valves | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Local indicators (pressure, level and temperature) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Power
plant assets (including switchgear, transformers and turbo generators) -
see Table A Electricity supply (26110 to 26400) |
| Sensors: |
| Specialised | 8 years | 25.00% | 12.50% | 1 Jan 2002 |
| Standard | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Cement manufacturing: |
| Electrical installation assets (including cabling): |
| Power generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Switchboards | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Transformers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Tin-plating mill assets: |
| Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Electro plating baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Pickling tanks (including scrubbing units and rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Steam raising and electrical infrastructure assets (including switchgear and transformers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Aluminium smelting: |
| Steam raising and electrical infrastructure assets: |
| Generally (including switchgear and transformers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Rectiformers | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Electrical systems testing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Testing assets: |
| Electrical testing assets (including multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Thermal: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Hand dryers, electrical | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Kitchen assets: |
| Water filters, electrical | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Outdoor assets: |
| Gates, electrical: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Support assets: |
| Hand dryers - see Table B Hand dryers (electrical) |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Diagnostic assets: |
| Electrical test benches | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Electrical treatment assets: |
| Faradic, galvanic, high frequency and multi function units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Light therapy units (including intense pulse light (IPL) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Micro dermabrasion units | 5 years | 40.00% | 20.00% | 1 Jul 2010 |