| MANUFACTURING: |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Materials
handling assets (including augers, belt conveyors, bucket elevators,
vibratory conveyors, structures, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Cement manufacturing: |
| Milling assets (used for raw material and cement milling including gearbox and drives): |
| Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Roller
mills (vertical) (including dryer systems and separators/classifiers
where incorporated in the mill) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Roller presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Separators/classifiers (including single and multi cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Trolley
chain hauling systems (incorporating chains, gearboxes, motors and
tappets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Roller
tables (incorporating gearboxes, motors, drives, rolls, table frames,
aprons, side guards and foundations) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Flux making assets: |
| Lime
kiln discharge conveyors (incorporating structures, belts, pulleys,
motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Lime
kilns (incorporating rollers, tyres, support structures, drives, motors
and gearboxes) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Liquid
oxygen lances (incorporating carriage system, motors, gearboxes, brake
lance carriages, lance guides, lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sub
or sampling lances (incorporating motors, drives, gearboxes, limit
switches, over speed switches, drums, cables and slow motors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Materials handling assets: |
| Furnace
charging conveyor systems (incorporating structures, belts, gearboxes
and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| 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 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Hot strip mill assets: |
| Reversing roughing mill assets: |
| Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pellet making assets: |
| Induration assets: |
| Travelling grates (incorporating motors, gearboxes or drives and rollers) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors): |
| Conveyors to and from balling drums | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Filter cake conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finished pellet conveyor | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
finishing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
roughing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Cooler transfer arms (incorporating motors, gearboxes and drive shafts) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Emissions control assets: |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sinter making assets: |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Strand assets: |
| Spike
roll crushers (incorporating bogey flex, electric motors, primary
gearboxes, fluid couplings, grillage bars and crash decks) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Coil transfer arms (incorporating motors, gearboxes and drive shafts) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel strip metallic coating assets: |
| Levellers (incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steering rolls and bridles (incorporating motors, gearboxes and rolls) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Roll
formers (incorporating entry guides, fixed and height adjustable pinch
rollers, drive motor and gearboxes, base and power supply unit): |
| Fixed | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Snubbers (incorporating drives, motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Conveyors: |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Conveyors: |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Slitting heads (incorporating electric motors, gearboxes and drive shafts) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tension
units (incorporating entry and exit quadrants, rolls, separators, drag
pads, motors, gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Alignment assets (including gearbox alignment assets) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Baggage handling assets: |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Telecommunications services: |
| Satellite communication assets: |
| Satellite antennas: |
| Tracking
antenna systems (incorporating antenna tracking motors, controllers,
data cables, dehydrators, gearboxes, pressurisation units and wave
guides) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |