| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Harvesting assets: |
| Fuel trailers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| MINING: |
| Materials handling assets: |
| Fuel storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Surface mobile mining machines: |
| Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Fuel storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Fuel gas systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| MANUFACTURING: |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Storage tanks: |
| Fuel storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Fuel supply and handling: |
| On-site
gaseous fuel supply systems (incorporating downstream delivery
pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site liquid fuel supply systems (incorporating downstream delivery pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid fuels: |
| Coal
handling assets (including conveyors, slot bunker, transfer towers, and
weighers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site
coal storage assets (including stacking and reclaiming assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Quality
control assets (including coal sampling assets and secondary crushers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power generators: |
| Thermal: |
| Solid
fuel preparation assets (including fuel feeders and milling assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Bulk fuel above ground tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Cathodic protection systems: |
| Sacrificial anode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Impressed current | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Effluent treatment system (incorporating pumps, motors and electronic circuitry) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Electric pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading gantries and racks (incorporating meters and metering systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Petroleum product storage tanks - fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Metering systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Hydraulically driven pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Pipes and fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Tailgate loaders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Underground
distribution piping systems (incorporating pipes, fittings and
manholes) fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator anels, fire retardant lines and foam storage
tank) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marketing pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Product piping (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Terminal automation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vapour recovery units | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Forklift fuel tanks: |
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aluminium tanks | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Air compressors and air lines | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Canopy lighting: |
| Liquid emitting diode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Radiant gas positive | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Convenience store assets: |
| Air conditioning systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV video surveillance systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Counters - freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Display shelving and racking | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hot food display assets (including bain maries) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Pie warmers and heating units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Refrigerated cabinets and freezers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| PA systems | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Point of sale assets: |
| Barcode scanners | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Forecourt controllers | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Safes: |
| Cash storage | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cash vending | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Cigarette safes | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Emergency shut off systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Facility signs | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Leak protection pressure systems | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pay at pump card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Underground
fuel distribution and containment piping systems (incorporating pipes,
fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Underground fuel storage tanks - steel and fibreglass | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG assets: |
| LPG pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG storage tanks - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Hot air balloon assets: |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fuel supply assets: |
| Aircraft fueller vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft hydrant dispenser vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Filters, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Fire fighting systems | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Piping | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Pumps, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Diagnostic assets: |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |