| 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 |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Down hole geophysics units - skid mounted | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Drill strings | 3 years | 66.67% | 33.33% | 1 Jan 2007 |
| Offshore
drilling rigs (including blow out preventers, drilling fluid
circulation systems, hoisting and rotary systems, platforms, rig
powering and transmissions) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Exploration assets used onshore: |
| Down hole geophysics units - truck mounted | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Drill strings | 4 years | 50.00% | 25.00% | 1 Jan 2007 |
| Onshore
surface drilling rigs (including blow out preventers, derricks,
drilling fluid circulation systems, hoisting and rotary systems, rig
powering and transmissions) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Portable messing and sleeping huts | 7 years | 28.57% | 14.29% | 1 Jan 2007 |
| Seismic survey assets: |
| Airguns | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Hydrophones | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| MANUFACTURING: |
| 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 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanks: |
| Ethanol and petroleum tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Cathodic protection systems: |
| Sacrificial anode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Impressed current | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Effluent treatment system (incorporating pumps, motors and electronic circuitry) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Electric pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading gantries and racks (incorporating meters and metering systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Petroleum product storage tanks - fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Metering systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Hydraulically driven pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Pipes and fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Tailgate loaders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Underground
distribution piping systems (incorporating pipes, fittings and
manholes) fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator anels, fire retardant lines and foam storage
tank) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marketing pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Product piping (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Terminal automation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vapour recovery units | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cathodic protection systems: |
| Sacrificial anode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Impressed current | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Depot and terminal storage vessels - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electronic scales | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Forklift fuel tanks: |
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aluminium tanks | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| In-situ permanently installed cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Leak detection systems | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Leisure market cylinders (4.5 and 9 kgs capacity) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Loading arms: |
| Terminal | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marine | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| LPG fleet refuelling facility: |
| Dispenser | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Meters | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Piping | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG tank truck assets: |
| LPG storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pipes and fittings | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Valves | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Product piping systems: |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Stillages | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vapour recovery units and vapour compressors | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Weighbridges | 25 years | 8.00% | 4.00% | 1 Jul 2010 |