| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Receival pits and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Silage pits | 40 years | 5.00% | 2.50% | 1 Jul 2007 |
| MANUFACTURING: |
| Oil and fat manufacturing: |
| Receiving and storage assets: |
| Underground seed storage assets (including concrete dump pits) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Raw material receiving, storage and handling assets: |
| Receival pits | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Grape waste pits (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in sulphur recovery: |
| Sulphur pits | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Rigid and semi-rigid polymer product manufacturing: |
| Pits | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Fans/blowers (excluding blowers used with hot pits) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster milling assets: |
| Hot pits: |
| Blowers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| 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 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Push pits | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Truck and rail receival dump pit | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |