| 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 |
| Water mains: |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water troughs: |
| Polyethylene (PE) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Aquaculture: |
| Aquaculture tanks: |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 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: |
| 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 |
| MANUFACTURING: |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Chemical storage tanks: |
| Polyethylene (PE) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Water storage and treatment assets: |
| Water storage tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Rigid and semi-rigid polymer product manufacturing: |
| Extruder dies: |
| Foamed polyethylene (PE) or extruded polystyrene extruder dies | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Extruders: |
| Foamed polyethylene (PE) or extruded polystyrene extruders | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Ready-mixed concrete manufacturing: |
| Waste water treatment assets: |
| Polyethylene (PE) water tanks | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Reticulation lines: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Rainwater tanks: |
| Polyethylene | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Animal cages: |
| Fibreglass, plastic and polyethylene (PE) cages | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Reticulation lines: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |