| MINING: |
| Materials handling assets: |
| Overhead cranes/gantries | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Overhead cranes/gantries | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cold storage assets: |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Slaughter floor assets: |
| Overhead
bleed, dressing and trim conveyors ((incorporating housings, handles,
chains and motors) including elevators and lowerators) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Poultry processing: |
| Conveyors: overhead chains (carrying birds) | 1 years | 200.00% | 100.00% | 1 Jul 2017 |
| Grading equipment: |
| Overhead chain weighing, sorting, and transfer systems | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Support
assets generally (including boilers, control systems, cranes (gantry
and overhead), fire control and alarm assets, laboratory assets, loading
bay assets (dock levellers, pallet jacks and pallet trucks, scissor
lifts), refrigeration assets etc) - see Table B |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Overhead cranes - see Table B Cranes |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Overhead gantry cranes - see Table B Cranes (gantry and overhead) |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Lifting assets: |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Lifting assets: |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Conveyors: |
| Monorails and overhead conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Overhead cranes and hoists | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Handling assets: |
| Conveyors: |
| Monorails and overhead conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cranes
and hoists (including bridge cranes, gantry cranes, overhead cranes and
turnover cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other motor vehicle parts manufacturing: |
| Piston ring manufacturing plant: |
| Overhead gear, equipment, belting etc | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Railway rolling stock manufacturing and repair services: |
| Handling assets: |
| Cranes (including overhead gantry cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Aircraft manufacturing and repair services: |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2020 |
| RETAIL TRADE: |
| Overhead track scales (including meat rail scales) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 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 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Overhead tank mixers | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Overhead stirrers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2015 |