| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Gas cleaning process assets (including electrostatic precipitators and baghouses) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Gas recovery process assets (including stripping and absorption assets) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Materials handling assets: |
| Gas storage tanks and spheres | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Gas storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| 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 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Domestic
gas processing assets (including centrifugal compressor, column, gas
turbine, heat exchanger, piping and turbo expander) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
| Flare towers for gas flares | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Fractionation
train assets (including air coolers, columns, compressors, heat
exchangers, piping and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Hot water system assets | 17 ½ years | 11.43% | 5.71% | 1 Jul 2002 |
| Instruments | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| LNG
holding facility assets (including boil off gas compressors, cryogenic
storage tanks, loading arms, pumps and tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| 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 |
| Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Storage
and loading assets (including cryogenic storage tanks, jetties, loading
arms, LPG chillers and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Trunkline onshore terminal (TOT) assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Slugcatcher and associated piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Valves including control valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Cabling for power and control systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Diesel systems | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Drains systems | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Flare system assets: |
| Carbon steel piping | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Flare tips | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Stainless steel piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Fuel gas systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas compression and reinjection assets: |
| Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Generally
(including piping, skid, vessels and assets used onshore) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Heat exchangers | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Major stainless steel (or lined) vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Offshore platforms: |
| Generally
(including accommodation modules, flare structures, helidecks, jackets,
primary steel work and topsides secondary steel work) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Topsides
tertiary steelwork (including handrails, ladders and stairs) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pumps: |
| Circulation pump | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Seawater lift pumps | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Shutdown and fire/gas systems | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Piping and vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Utility air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Coal seam gas extraction assets: |
| Infield
gathering systems used for gas and associated water (including
polyethylene (PE) pipes and pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Water assets: |
| Storage ponds and tanks for water and brine | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Treated water distribution assets | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Treated
water irrigation assets - see Table A Agriculture, Forestry and Fishing
(01110 to 05290), water assets |
| Water
treatment facility assets (including desalination plants, reverse
osmosis, brine concentration and crystallisation assets) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Well assets: |
| Downhole
equipment (including pumps, but excluding well casing) | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Wellpad
surface assets (including christmas trees, separators and telemetry
equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Wells | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Infield pipeline | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Instruments (including level, pressure and temperature indicators) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Offshore bulk loading transfer systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Subsea production assets (including control umbilical, flowline and manifold) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Trunklines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Wells and downhole equipment | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Wellheads and christmas trees | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Circulation pumps | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Drill rigs | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Flare tips | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Gas compression and reinjection assets: |
| Gas compressors used offshore | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Generally
(including piping, skids, vessels and assets used onshore) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Generally (including offshore platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Pumps: |
| Circulation pumps | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Piping and vessels | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Infield pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Instruments (including level, pressure and temperature indicators) | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Offshore bulk loading transfer systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Subsea production assets (including control umbilical, flowline and manifold) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Trunklines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Wells and downhole equipment | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Wellheads and christmas trees | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Gold ore mining: |
| Gold ore processing assets: |
| Laboratory assets: |
| Generally
(including drying ovens, pulverisers, crushers, gas fired ovens, fume
cupboards) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Mineral sand mining: |
| Waste gas handling assets: |
| Afterburners | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Cyclones | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Electrostatic precipitators | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Scrubbers and stacks | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Batch mixing assets: |
| Batch
mixing units (excluding batch mixing units incorporated with trailers) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Trailers (incorporating batch mixing unit and trailer) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cement silos: |
| Fixed steel | 30 years | 6.67% | 3.33% | 1 Jul 2018 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Pumping units | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| 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 |
| Hydraulic fracturing assets: |
| Blenders | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Frac tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Pumps | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Ammonia gas detectors | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Measuring and monitoring assets: |
| Laboratory assets: |
| Gas chromatograph analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Kiln assets: |
| Gas burners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Waste water treatment assets: |
| Anaerobic bio gas system assets | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Carbon dioxide (C02) recovery system assets: |
| Gas collection and storage assets (including pipes bladders and tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Gas processing assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Waste water treatment assets: |
| Anaerobic bio gas system assets | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Spirit manufacturing: |
| Distillation assets |
| Laboratory
and testing assets (including alcoholmeters, alcolyzers, density
meters, gas chromatographs, Graham condensers, homogenisers,
hydrometers, Inland Revenue condensers and sugar testers) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Inert gas systems: |
| Dry ice machines | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Gas storage pressure tanks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Nitrogen generators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Natural textile manufacturing: |
| Cotton manufacturers' machinery: |
| Engines, gas | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Gas producer plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Clothing manufacturing: |
| Gas boilers (steam) | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Printing: |
| Quality control assets: |
| Gas Chromatograph (GC) testers | 8 years | 25.00% | 12.50% | 1 Jul 2006 |
| Petroleum refining: |
| 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 - see Table A Oil and gas extraction (07000) |
| Oil refinery assets: |
| Assets used in other processes: |
| Gas absorbers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in amine treating or potassium carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Gas adsorbers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Process gas compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - general manufacturing assets: |
| Air and gas cooling and heating assets: |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Moisture condensers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Quench drums | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Refrigeration units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Air and gas purification assets: |
| Adsorption systems | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Gas scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Compressors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Gas buffer and surge tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Silencers/mufflers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene compressors | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Acetylene generators (incorporating hoppers) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Acetylene
purification assets (including cooling condensers, driers, purifier
vessels and scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Calcium hydroxide settling ponds and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Carbide
handling assets (including carry skips, drum conveyor system and drum
opening, lifting and tipping apparatus) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Dust collection systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Flashback arrestors | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Air filtering units for process air (incorporating housing and filters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Evaporative coolers (nitrogen cooled) and spray coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Nitrogen
liquefiers (incorporating, expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Turbine expansion engines | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Carbon dioxide (C02) manufacturing assets: |
| Amine based absorption/desorption systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Liquefaction assets (including condensers, condensate receivers and separators) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Dry ice manufacturing assets: |
| Dry ice cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dry
ice packaging systems (incorporating conveyors, shrink tunnels and
wrapping and sealing machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dry ice presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Dry ice shipping boxes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Extraction fans for waste carbon dioxide (C02) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pelletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Helium manufacturing assets: |
| Helium
liquefiers (incorporating cryogenic adsorbers, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Turbine expansion engines | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Hydrogen manufacturing assets: |
| Gasifiers and steam reformer furnaces | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Compressor assets: |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Compressors (including those for helium gas, industrial air and medical air) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Manifolds
and piping (incorporating flashback arrestors): |
| Acetylene gas | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other gases | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cylinder frames (incorporating manifolds and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinders: |
| Gas cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Liquid gas cylinders: |
| Flasks | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Other liquid gas cylinders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder handling assets: |
| Baskets, crates, and pallets | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tippers and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder preparation assets: |
| Boilers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder brushing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder drying cabinets (incorporating heaters and fans) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder inspection lights | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Cylinder stamping machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cylinder valving machines (incorporating safety enclosures) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tank truck assets: |
| Gas storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipes and valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tanker filling station assets: |
| Breakaway couplings | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Framework, manifolds and piping | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tanker filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Vapourisers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support and other assets: |
| Air drying systems for industrial and instrument air | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs) and variable
speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cooling towers: |
| Field erected | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Customer installations assets: |
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: |
| Membrane systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pressure swing adsorption (PSA) systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Vacuum swing adsorption (VSA) systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Blowers and compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Freezers (including batch freezers, freeze tunnels, and tumble freezers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Gas
supply metering, monitoring and control systems (incorporating meters,
telemetry assets, sensors, transmitters and supply switching devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Gas analysis assets: |
| Chromatographs | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other analysers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Gas storage assets: |
| Liquid carbon dioxide (C02) storage assets: |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Tank refrigeration units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vacuum insulated tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Piping assets: |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipes: |
| Carbon steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Platform scales | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pumps: |
| Cryogenic pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Liquid carbon dioxide (C02) pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Safety assets: |
| Fire control and alarm assets (see Table B) |
| Gas leakage monitors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Safety assets: |
| Gas detectors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Adsorption systems (including pressure and thermal swing) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Desulphurisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Methanators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-heaters (for air and gas feedstock) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Primary reformers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Secondary reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Conversion and liquefaction assets: |
| Purge
gas recovery systems (incorporating heat exchangers, membranes,
packing, piping pumps and vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Heat exchangers: |
| Process gas | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Gas detectors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Compressor assets: |
| Tail gas expanders | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Heat exchangers: |
| Gas coolers and heaters | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Laboratory assets: |
| Laboratory
analysers (including coagulators, carbon analysers, colour readers, gas
chromatographs, high performance liquid chromatographs (HPLCs), and
spectrophotometers) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Cement manufacturing: |
| Drying assets: |
| Hot gas generators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Testing equipment: |
| Generally
(including spectrometers, gas chromatographs, titrators, calorimeters,
laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Control systems assets: |
| Instruments
(including temperature probes, control panels, gas analysers, location
sensors, carbon monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma ray detectors, hot
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Flux making assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Blast furnace assets: |
| Emissions control assets: |
| Excess gas bleeder systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas collector mains and ducts | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot blast system assets: |
| Stoves mixed gas main systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Coke
ovens batteries (including ovens, doors, individual oven gas off takes
from supply and extraction mains) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Acid compound assets: |
| Acid
compound structures, pumps, overflow and storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Exhausters (including support structures and hydraulic systems) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Final coolers | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tar plant assets: |
| Decanters,
make tanks (incorporating scrapers and drives, storage tanks, steam and
electric pumps, liquor tank and strainers) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tar precipitators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dedusting
fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Fume extraction hoods | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Walking beam furnace assets: |
| Coke ovens gas systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pellet making assets: |
| Emissions control assets: |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Induration assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Activated carbon packed bed filters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Dedusting fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrostatic precipitators and scraper chains | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Strand assets: |
| Ignition furnaces (incorporating associated air and gas mains) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Gas temper furnaces | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Sand casting assets: |
| Gas generators for sand curing | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| 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: |
| Gas
storage tanks (including argon, compressed natural gas (CNG) and
nitrogen gas storage tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Cutting machines (including gas cutters and plasma cutting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Control, monitoring, communications and protection systems | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Customer meters (incorporating load and time switches if fitted) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Customer service mains or cable, above ground | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Customer service mains or cable, underground | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution lines: |
| Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
| Combination of above ground and underground | 47 ½ years | 4.21% | 2.11% | 1 Jan 2002 |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution substations/transformers, pole or ground pad mounted | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Distribution zone substations (excluding control, monitoring, communications and protection systems) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Nightwatchman's lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Street lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Electricity generation: |
| Ash and dust handling and disposal: |
| Ash dams | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ash slurry systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Conveyors | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Crushers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| 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: |
| Co-generation: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Reciprocating engines, diesel fired | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Reciprocating engines, gas spark ignition | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas spark ignition reciprocating engines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| Control and monitoring system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical area | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Hydro turbines and generators | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Miscellaneous assets | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 35 years | 5.71% | 2.86% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Solar: |
| Photovoltaic
electricity generating system assets (incorporating photovoltaic
panels, mounting frames and inverters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Thermal: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid
fuel preparation assets (including fuel feeders and milling assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Wind: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Wind turbines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Power station civil and structural works: |
| Chimney stacks: |
| Concrete surrounds | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steel flues | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Cooling water systems (excluding cooling towers and condensing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power station buildings, to the extent that they form an integral part of plant | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Workshop machinery and tools | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Electricity transmission: |
| Control, monitoring, communications and protection systems | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Transmission lines (incorporating conductors, insulators and towers) | 47 ½ years | 4.21% | 2.11% | 1 Jan 2002 |
| Transmission
substations (excluding power transformers and control, monitoring,
communications and protection systems) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Gas supply: |
| Gas distribution: |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas meters | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Low pressure (LP) gas storage holders | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): |
| Generally | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Polyvinylchloride (PVC) pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Compressor gas turbine (GT) drivers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Compressor station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas meters | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Gas pipeline LNG station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Pipelines - transmission, spur or lateral | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Underground gas storage asset | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used by irrigation water providers: |
| Channel regulators | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Cranes (including gantries) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Dams
and weirs ((incorporating gates and actuators) consisting of a barrier
to obstruct the flow of water constructed from any or all of the
following: concrete, earth and rockfill) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Drain inlet | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Drainage
channels (measured from the point of intersection with another drainage
channel to the following intersection) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Escapes | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Earth | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Measurement flumes | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Metered outlets: |
| Electronic | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Mechanical | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Piped | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Offtakes | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Pipes:
measured from valve to valve, that are of the same age and same
material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Pump inlets | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Reservoirs and tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Assets used in water supply: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Cathodic protection systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Raw water storage and supply assets: |
| Bores | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Dam or weir intake structures | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dams and weirs | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Service connections: |
| Water meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Valves: |
| Generally | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Pressure reducing valves | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water
mains: being lengths of trunk, distribution and reticulation mains
within a section, measured from valve to valve that are of the same age
and same material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Water supply control systems assets: |
| Air scour flow meters, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 years | 28.57% | 14.29% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Water supply pumping station detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Water treatment assets: |
| Balance tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Bore water treatment assets: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Backwash pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Batching tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Drying beds | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Lime
pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lime silos | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge thickeners | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical dosing systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Inline mixers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Penstocks | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Raw water inlet screening systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge treatment lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Wash water holding tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Dams: |
| Lined earth dams | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dam covers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Effluent outfalls: |
| Shoreline ocean | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Extended ocean | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| River or estuary | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage pump station assets: |
| Detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Overflow screens | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage service connection assets: |
| Low pressure pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Vacuum pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage treatment assets: |
| Air filtration systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Air scrubbers | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Grit removal assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Penstocks | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screenings removal assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge processing assets: |
| Anaerobic digesters | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Anaerobic digester gas handling and blowing systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Anaerobic digester heating systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Bio-filters | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lime disinfection dosing units | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge dewatering assets: |
| Belt presses | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Centrifuges | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Screw conveyors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screw presses | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge driers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge heating units | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge thickening tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Treatment assets: |
| Primary treatment assets: |
| Primary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Primary sedimentation lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Primary
sedimentation tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Scum collection and transfer systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Secondary treatment assets: |
| Biological nutrient removal (BNR) assets: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| BNR
tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing
zones and diffusers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Mixers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Secondary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary treatment lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Secondary
treatment tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sequenced batch reactors | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sludge aerators and blowers | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Tertiary treatment assets: |
| Backwash air blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Chlorine contact tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Reverse osmosis assets: |
| Fine screening systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Micro filtration units | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Reverse
osmosis membrane filtration units | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| UV disinfectors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water storage tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage control systems assets: |
| Chlorine residual analysers and pH meters | 7 years | 28.57% | 14.29% | 1 Jan 2005 |
| Dissolved oxygen probes, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Sewer
mains: Being lengths of collection sewers measured from manhole to
manhole (including branch, main, pressure, reticulation, sub-main and
trunk sewers) (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pressure reducing valves | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Solid waste collection services: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Bins: |
| Domestic mobile bins (plastic) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Industrial mobile rubbish bins (metal) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Metal skips for hire | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Roll-on roll-off containers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stationary and portable compactor bins | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Compactors and collection bodies on trucks (including lifting arms) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Garbage compactor trucks (excluding the compactor) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hook lifts on truck body | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Truck hoists | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Washing assets (including pressure washers) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Waste water treatment systems | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bulk fuel above ground tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Bulldozers and drotts (including landfill compaction assets) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Concrete crushing assets | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Dust and odour control assets | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts used in waste handling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklifts not used in waste handling | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Gas capture assets: |
| Extraction
assets (including wells, laterals and headers, and condensate systems) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Flare
skid assets generally (including blowers, monitoring systems and flame
arresters, but excluding flare stacks) | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| Flare stacks - continuous use | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Flare stacks - standby stacks | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| Monitoring systems (excluding wells) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Off-site monitoring wells | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Green waste mulchers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Push pits | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Sweepers - road sweepers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Transfer trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Water treatment systems | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weighbridges | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Ballistic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Bunkers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2014 |
| Chippers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Conveyors and conveyor systems: |
| Bounce conveyors and feeders | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Conveyors
generally ((incorporating belt, drive, motors and supporting structure)
including walking floor conveyors) | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Hand sort conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ducted air transfer system assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Dust collectors | 12 years | 16.67% | 8.33% | 1 Jul 2014 |
| Eddy current separators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Ferrous and magnetic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Food separation and screening assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Forklifts | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Glass breakers and crushers | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Leachate pumps and filters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Lifting assets (including pallet jacks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Optical sorters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Sweepers and scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Trommels (incorporating wheels, motors and gearboxes): |
| Fixed | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Portable | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Vacuum extraction and cleaning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Vibrating screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Waste compactors | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Weighbridges | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| RETAIL TRADE: |
| Fuel retailing: |
| Canopy lighting: |
| Radiant gas positive | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Heaters: |
| Fixed: |
| Gas: |
| Ducted central heating unit | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hot water systems (excluding piping): |
| Gas | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Outdoor assets: |
| Spas: |
| Fixed spa assets: |
| Heaters (electric or gas) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Swimming pool assets: |
| Heaters: |
| Gas | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Body
plethysmographs (incorporating flow sensors, gas analysers, integrated
software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Lung
function analysis systems (incorporating flow sensors, gas analysers,
integrated software and integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Dental services: |
| Dentists' assets: |
| Dental instruments: |
| Handpieces (driven by compressed air, compressed gas or electricity) | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Exhaust gas analysers for petrol engines: |
| Computer operated | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |