| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Above ground polyethylene (PE) pipes | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Milking and milk handling assets: |
| Milking
systems (incorporating clusters, swing over arms, hoses, pipes,
pulsators, vacuum pumps, variable speed control) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Water assets: |
| Pipes and pipelines: |
| Above
ground (polyethylene (PE) and polyvinylchloride (PVC) including lay
flat hoses) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| In ground (polyethylene (PE) and polyvinylchloride (PVC)) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| MINING: |
| Infrastructure support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Coal mining: |
| Infrastructure support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Valves and other non pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Oil and gas extraction: |
| Gas production assets: |
| 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 |
| Mineral sand mining: |
| Support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| MANUFACTURING: |
| Meat processing: |
| Waste water assets: |
| Effluent distribution pipes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water assets: |
| Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water distribution pipes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Pipes and pipelines (including pigging) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Pipes and pipelines | 25 years | 8.00% | 4.00% | 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: |
| Pipes and pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar refining assets: |
| Support assets: |
| Pipes and valves: |
| Pipes: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Non ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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: |
| Piping and reticulation lines (excluding fire water pipes) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Potato storage assets: |
| Air
handling system assets used in potato storage structures: |
| Aeration pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Support assets: |
| Additive dosing systems assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Support assets: |
| Additive and hops dosing systems assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Carbon dioxide (C02) recovery system assets: |
| Gas collection and storage assets (including pipes bladders and tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Pipes and fittings: |
| Mild steel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Non-ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Auxiliary
assets (including agitators, blowers/fans conveyors, heat exchangers
and condensers, pipes and pumps) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Chemical preparation assets (including tanks and pipes used for chemical preparation) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Tank truck assets: |
| Pipes and valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Support and other assets: |
| Piping assets: |
| Pipes: |
| Carbon steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Additive dosing systems (including pipes, pumps and tanks): |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Piping assets: |
| Pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Piping assets: |
| Pipes and fittings | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Pipe reactors (titanium) | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Intermediate
bulk containers, bins and vessels (including instruments, pipes, pumps
and valves) used to hold and transfer formulations during various stages
of production | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Flange makers (pipes) and belling machines | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Pipe cutters | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Pipe winders | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Rainwater collection systems (incorporating pipes, tanks, and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Ducting, pipes and piping | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Cement manufacturing: |
| Preheat and clinker production assets: |
| Cyclone
preheaters (incorporating tower structure, lifts, cyclones,
precalciners, ducts, inlet chambers and meal pipes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Pipe manufacturing assets: |
| Cage machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Load testers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Moulds | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Pallets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Pipe making machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Liquid oxygen supply pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment assets: |
| 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 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Hot strip mill assets: |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pellet making assets: |
| Dewatering assets: |
| Return water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slurry feed pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Plate mill assets: |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Quench
systems (incorporating heat exchangers, transfer arms, tanks, pipes and
pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Pipework (including slurry pipes) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Pipe and tube bending assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Testing assets: |
| Post production testing assets (excluding weighing assets - see above in support assets): |
| Water
test facility assets (incorporating control systems, gantries, pipes,
pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Stationary dust collection systems (incorporating bags, motors, pipes etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Pipes:
measured from valve to valve, that are of the same age and same
material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Rigid fuel tank truck assets: |
| Pumping systems: |
| Pipes and fittings | 10 years | 20.00% | 10.00% | 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): |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| LPG tank truck assets: |
| Pumping systems: |
| Pipes and fittings | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Product piping systems: |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Underground
fuel distribution and containment piping systems (incorporating pipes,
fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| LPG assets: |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Pipeline transport: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Laser levels: |
| Pipe laying | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Bending machines: |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pipe cutting machines | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |