| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Water assets: |
| Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Air filtering units for process air (incorporating housing and filters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Evaporative coolers (nitrogen cooled) and spray coolers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Nitrogen
liquefiers (incorporating, expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Turbine expansion engines | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Support and other assets: |
| Customer installations assets: |
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: |
| Membrane systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pressure swing adsorption (PSA) systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Vacuum swing adsorption (VSA) systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electric arc furnaces (EAFs) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electrode control arms | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| De-dusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Electrostatic precipitators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Primary
and secondary scrubbers (incorporating support structure and spray
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| 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 |
| Raw material crushers and ball mills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Heat shielding for vessels incorporating supports | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Hot metal pots | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Lance pumps and motor assemblies | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Liquid
oxygen lances (incorporating carriage system, motors, gearboxes, brake
lance carriages, lance guides, lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Liquid oxygen supply pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Materials handling assets: |
| Air blowers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scrap metal buckets, skips and stands | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibro feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibrators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Weighbridges (incorporating load cells) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pneumatic air tube systems (incorporating blower units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scull breakers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Secondary treatment assets: |
| Composition
adjustment stations (including Injection Reheating Up Temperature
(IRUT) stations incorporating snorkels, support structures and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Ladle metallurgical furnaces (LMFs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slag rakes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sub
or sampling lances (incorporating motors, drives, gearboxes, limit
switches, over speed switches, drums, cables and slow motors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Launder distribution and collection systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pipes and pipelines: |
| Slurry disposal pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps (including slurry disposal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Tanks: |
| Conditioner,
slurry, polymer, liquid flocculants and mixer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Aircraft manufacturing and repair services: |
| Oxygen carts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Sewerage and drainage services: |
| Sewerage control systems assets: |
| Dissolved oxygen probes, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Oxygen tank regulators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |