| AGRICULTURE, FORESTRY AND FISHING: |
| Nursery and floriculture production: |
| Environmental control assets: |
| Heating assets | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Aquaculture: |
| Heating assets: |
| Direct heating system (including immersion heaters): |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Indirect heating system (including heat exchangers and passive heating) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Heating chambers (including coils and heat exchangers) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Spirit manufacturing: |
| Support assets: |
| Water heating assets: |
| Boilers - see Table B Boilers |
| Water heaters (including small steam boilers [up to 500KW]) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Plywood and veneer manufacturing: |
| Heating unit assets | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Log conditioning, heating and steaming assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Reconstituted wood product manufacturing: |
| Log conditioning, heating and steaming assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| 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 |
| Basic inorganic chemical manufacturing: |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Finishing line and packaging assets: |
| Drying tunnels (including heating ovens) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Heating assets: |
| Degassing assets | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Furnaces (including dosing, holding and melting) | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Heat treatment baskets | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Heat treatment ovens | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Ingot pre-heaters | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Quenching tanks | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Condensing and feed heating assets | 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 |
| Thermal: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Anaerobic digester heating systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge heating units | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Pie warmers and heating units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Sauna heating assets | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| 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 |
| Bathroom assets: |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Outdoor assets: |
| Sauna heating assets | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Heating blocks | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Infrared paint dryers: |
| Heating arches | 20 years | 10.00% | 5.00% | 1 Jul 2009 |