| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Olive oil processing assets - see Table A Oil and fat manufacturing (11500) |
| MINING: |
| 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) |
| 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: |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Preparatory and mechanical extraction assets: |
| Breaking assets (including dehullers and crackers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Cookers (including conditioners and preheaters) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Extruders (including screw presses) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Milling
and grinding assets (including flakers, hammer mills and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pumps | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Solvent extraction system assets: |
| Distillation
system assets (incorporating distillation columns, steam economisers,
condensers, evaporators and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Meal
and cake processing assets (incorporating desolventisers, toasters,
drying and cooling assets) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Mineral
oil recovery system assets (incorporating heat exchangers, mineral oil
scrubbers and oil strippers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Solvent extractors (including hoppers and conveyors) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Solvent
water separation system assets (incorporating condensers, solvent water
separators, steam ejectors and solvent receivers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Margarine and shortening processing assets: |
| Pasteurisers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pin rotor machines (including plasticators and complectors) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scraped surface heat exchangers (including perfectors and crystallisers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Measuring and monitoring assets: |
| Belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Laboratory assets: |
| Colorimeters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Furnace ovens | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Gas chromatograph analysers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Moisture
and protein analysers, electronic (including near infrared analysers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Spectrophotometers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Vacuum separators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Seed samplers, hydraulic driven | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Centrifuges, decanters and separators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Cooling towers (including packaged type) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Deodorisers | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Drying assets (including vacuum dryers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Emission control assets: |
| Dust
collection assets (including ductwork, dust collectors, scrubbers and
fans) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Environmental
control assets (including scrubbers, ductwork, fans, biofilters and
concrete containers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Filtration assets: |
| Plate and frame presses and polished filters | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Pressure leaf filters | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Heat exchangers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pipes and pipelines | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stacks (steel flues) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tanks and vessels: |
| Bulk oil storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Other: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cookers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Crushing
and breaking assets (including grinders, flaking machines and seed
crackers) | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Extruders (including expellers and screw presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Filtration assets (including plate and frame presses and pressure leaf filters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Pipes and pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Tanks and vats | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Olive oil processing assets | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Packaging assets: |
| Bag sewers - see Table B Packaging machines |
| Capping machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cartoning assets (including carton and case erecting, packing and closing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Coding machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Filling machines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Labellers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Palletisers and depalletisers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Platform scales - see Table B Platform scales |
| Robots (pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Wrapping machines (including shrink and stretch wrappers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Quality control assets (including metal detectors and magnets) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Receiving and storage assets: |
| Bins and containers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Silos: |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Meal | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Seed | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Underground seed storage assets (including concrete dump pits) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Seed and product handling assets: |
| Augers, conveyors, elevators and hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Support assets: |
| Control systems (excluding personal computers) - see Table B Control systems and control system assets |
| Cool rooms - see Table B Refrigeration assets |
| Forklifts - see Table B Forklifts |
| Generators - see Table B Power supply assets |
| Weighbridges - see Table B Weighbridges |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Ancillary
assets (including basket/crate washers, basket stack movers, crate/pan
stackers and unstackers, depanners/detinners, foil handling denesters,
oil spray units, pan cleaners, and topping applicators) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Dry process assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Drying, coating, cooling and addition assets: |
| Coating assets (including oil, tumble and vacuum coaters) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Frying
oil reclaiming and cleansing systems (incorporating filtration
equipment, storage tanks and ventilation hoods) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Peanut processing assets: |
| Peanut oil crushing assets: |
| Cookers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jul 2009 |
| Spirit manufacturing: |
| Distillation assets |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| 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 acid, caustic or clay treating, alkylation, polymerisation or sour water stripping | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Assets used in sulphur recovery: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Sulphur pits | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Assets used in other processes: |
| Air compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Catalyst regenerators | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Chemical injection systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Coke drums | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Distillation columns | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Drums: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, potassium carbonate treating or
vacuum distillation | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Electric desalters | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Expansion turbines | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Fans/blowers | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Filters/coalescers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, continuous coking, delayed coking, potassium
carbonate treating, visbreaking or vacuum distillation | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Flare stacks | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Flare tips | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Fractionating columns | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Furnaces: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in continuous coking, delayed coking or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| 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 |
| Heat exchangers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium
carbonate treating, vacuum distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Jet ejectors | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Liquid extraction columns: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in amine treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Process gas compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pumps: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, potassium carbonate treating, vacuum
distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Rotary filters | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Scrubbers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Side stream strippers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Storage tanks: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, merox extraction, merox sweetening or potassium
carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Strippers: |
| 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 |
| Bunds (other than formed with earth) | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| Control systems assets (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Effluent separators (concrete) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Laboratory equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Other basic chemical product manufacturing n.e.c.: |
| Eucalyptus oil plant: |
| Stills (coolers) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Tanks | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Vacuum pumps: |
| Oil sealed pumps | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Concrete product manufacturing: |
| Concrete roof tile manufacturing assets: |
| Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Applicators: |
| Oil (excluding oil tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Hot strip mill assets: |
| Finishing mill assets: |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| 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 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine assembly and engine component sub- assembly assets: |
| Assembly
and sub-assembly assets generally (including assembly machines,
balancing machines, bearing shell detection assets, crank and piston
spin test machines, oil filling machines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste treatment assets: |
| Waste
treatment assets generally (including dosing systems, flotation waste
treatment systems, heaters, oil removing systems, skimmers and sludge
presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Port assets: |
| Environmental equipment: |
| Oil spill containment boom | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Oil filter crushers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Waste oil evacuators | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Dangerous goods containers | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |