| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hop growers' plant: |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Calcination process assets (including kilns) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Roasting process assets (including kilns and furnaces) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Gold ore mining: |
| Gold ore processing assets: |
| Carbon regeneration kilns | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Mineral sand mining: |
| Drying assets: |
| Rotary dryer kilns | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| MANUFACTURING: |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Kiln assets: |
| Fans | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Gas burners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Heat exchanger systems | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Heat recovery systems | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Kilns: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Loaders/unloaders/turners | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Clarification and de-colourising assets: |
| Carbon regeneration kilns | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Spirit manufacturing: |
| Support assets: |
| Furnaces, barley smokers, crispers and malt kilns | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Pulp process assets: |
| Major
assets (including bleaching towers, digesters, electrostatic
precipitators, evaporators, lime kilns, pulp baling lines, recovery
boilers, and strippers) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| 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 |
| Kiln/dryer/transfer car track work | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Kiln/dryer cars | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Cement manufacturing: |
| Emissions control assets: |
| Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): |
| Bagfilter systems (incorporating housing and filters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Electrostatic precipitators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stacks (excluding stacks incorporated in kiln bypass systems) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Preheat and clinker production assets: |
| Kilns
(incorporating kiln shell, inlet chamber, roller stations, thrust unit,
kiln hood, burner and drive) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Kiln
bypass systems (incorporating bypass ducts, heat exchangers, spray
towers, filter units, ID fans and stacks) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Kiln guns | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Kiln shell scanners | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| 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 |
| Pellet making assets: |
| Induration assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rotary kilns (incorporating bearings, drive gear and drive system) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Calcination assets: |
| Calciners and kilns | 25 years | 8.00% | 4.00% | 1 Jan 2003 |