| AGRICULTURE, FORESTRY AND FISHING: |
| Pig farming: |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Aeration assets: |
| Remote
or indirect supply systems (incorporating blowers, diaphragm pumps,
diffusers, upwellers and pipelines) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| 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 |
| Oil and gas extraction: |
| Gas production assets: |
| Infield pipeline | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Oil production assets: |
| Infield pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| 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: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Piping, pipelines and pipework (stainless steel) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Piping, pipelines and pipework | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| 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 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Piping assets: |
| Pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Dunder and stillage assets (molasses feedstock): |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| 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 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Pipelines: |
| Water pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Fuel supply and handling: |
| On-site
gaseous fuel supply systems (incorporating downstream delivery
pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site liquid fuel supply systems (incorporating downstream delivery pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas supply: |
| Gas distribution: |
| Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): |
| Generally | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Polyvinylchloride (PVC) pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas transmission: |
| Gas pipeline LNG station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pipelines - transmission, spur or lateral | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| CONSTRUCTION: |
| Other heavy and civil engineering construction: |
| Automatic welding machines (used at sea in construction of submarine pipelines) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| 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 |
| Pumps: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |