| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Feed bunks or troughs and aprons | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed roads | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen earthworks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Shade structures | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Infrastructure support assets: |
| Compressors | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Control systems and communication systems assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Instruments | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Towers or other supporting structures | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Electrical
infrastructure assets (including power reticulation, substations,
switchgear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Mineral treatment structure | 40 years | 5.00% | 2.50% | 1 Jul 2003 |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Pumps: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) |
| Coal mining: |
| Infrastructure support assets: |
| Analysers, belt magnets, grinding mills, metal detectors and samplers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Coal preparation facility framework/structure | 40 years | 5.00% | 2.50% | 1 Jul 2003 |
| Compressors | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Control systems and communication systems assets: |
| Generally | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Instruments | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Towers or other supporting structures | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Electrical
infrastructure assets (including reticulation assets, substations,
switch gear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Fuel storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Gas storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Overhead cranes/gantries | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Pumps: |
| Generally (including centrifugal pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Train loaders | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Tunnel vent or exhaust fans | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Valves and other non pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Water recycling facility | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Water storage dams (including fire services dams and water storage dams generally) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Iron ore mining: |
| Infrastructure support assets: |
| Blowers, high pressure | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Dust suppression/control equipment | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Rail
infrastructure and rolling stock except torpedo cars - use any relevant
determinations made for Rail freight and passenger transport services
(47100 to 47200) |
| 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Trackwork (incorporating track drainage): |
| Ballasted track | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Curved track | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Embedded track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Points (excluding automatic points) and crossings | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Track within depots | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Overhead
distribution lines (incorporating conductors, contact catenary, cross
arms, insulators and fittings, and poles) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2002 |
| Power transformers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Passenger information and ticketing system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trackwork
(incorporating rails, sleepers, ballast, permanent way/top 600, and
integral bridges, culverts and tunnels): |
| Freight
(trackwork used by vehicles with gross axle loads of 30 tonnes and
below per vehicle): |
| Heavy haul (trackwork carrying >20 GMT per annum) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Light haul (trackwork carrying <1 GMT per annum) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Medium
haul (trackwork carrying between 1 GMT and 20 GMT per annum) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Freight
(trackwork used by vehicles with gross axle loads above 30 tonnes per
vehicle) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Passenger | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Turnouts and crossings | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems (including commutators) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rescue and recovery vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electrification assets: |
| Collector rails | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Standby generators | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Substations
(incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Uninterruptible power supply (UPS) systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Track and maintenance assets: |
| Beams and columns | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Maintenance vehicles | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Track switches | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Traversers | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Railway rolling stock: |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Mainline and switch tampers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Studio based digital audio broadcasting infrastructure (encoding assets etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |