| AGRICULTURE, FORESTRY AND FISHING: |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Water assets: |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Pumps: |
| Bore pumps, effluent and manure pumps | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Other | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Fertigation system assets (incorporating control systems, pumps and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Mushroom growing: |
| Compost phase 1 assets: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Fertilising assets: |
| Fertigation systems: |
| Pumps | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Dairy cattle farming: |
| Clean up assets: |
| High pressure pumps and hoses | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| 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 |
| Robotic milking system assets: |
| Vacuum pumps | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| 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 |
| 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: |
| Pumps: |
| Generally: |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Single phase transfer pumps: |
| Fresh water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| MINING: |
| Infrastructure support assets: |
| Pumps: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Pumps: |
| Generally (including centrifugal pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| 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 |
| Fractionation
train assets (including air coolers, columns, compressors, heat
exchangers, piping and pumps) | 30 years | 6.67% | 3.33% | 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 |
| 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 |
| Gas production assets: |
| Central production facility assets: |
| Pumps: |
| Circulation pump | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Seawater lift pumps | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| 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 |
| Well assets: |
| Downhole
equipment (including pumps, but excluding well casing) | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Circulation pumps | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Pumps: |
| Circulation pumps | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Mineral sand mining: |
| Support assets: |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Nickel ore mining: |
| Nickel ore processing assets: |
| Reagent pumps (including high pressure acid leach pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Mobile pump stations | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Pumps: |
| Bore pumps | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Channel feed pumps and concentrator pond pumps | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Primary intake pumps | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Drilling assets: |
| Fluid assets (including centrifuges, pumps and shear units) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Hydraulic fracturing assets: |
| Pumps | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Mineral mining support services: |
| Blasting assets: |
| Blast hole pumps | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Dewatering pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| MANUFACTURING: |
| Meat processing: |
| Packaging assets: |
| Vacuum packaging systems (incorporating vacuum pumps and booster pumps): |
| Rotary systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Tunnel systems | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Slaughter floor assets: |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Waste water assets: |
| Effluent pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Water assets: |
| Bore pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| High stage pump sets | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Raw water in-feed pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| 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 |
| Pumps: |
| Chemical pumps | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Product pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Vacuum pumps | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Water pumps | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| 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 |
| Pumps: |
| Cavity pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Others (including centrifugal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Refrigeration
assets (including compressors, cooling towers, condensers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Support assets: |
| Pumps (including cavity, diaphragm and lobe) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Support assets: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Preparatory and mechanical extraction assets: |
| Pumps | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Margarine and shortening processing assets: |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support assets: |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Make-up
assets (including croissant making machines, crumpet making machines,
crumbers, cutters, depositors, dividers, dough pumps, dough piece check
weighers, extruders, final moulder/panners, first/intermediate provers,
gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin
making machines, pie making machines, roll making machines,
rounder/airflow handers, sheeters and stampers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Jelly and sugar lolly making assets: |
| Depositors (including nozzle plates, pistons and pumps) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Effluent pumps | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pumps (including liquid feed) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Pumps (including heat, molasses and water pumps) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Drying, coating, cooling and addition assets: |
| Vacuum pump and piping | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Liquid feed assets: |
| Pumps: |
| Acid and urea pumps | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Heat, molasses and water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Pumps | 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: |
| Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) | 10 years | 20.00% | 10.00% | 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 |
| Carbonators (including controls, pumps and valves) | 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 |
| Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| Carbonators (including controls, pumps and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Spirit manufacturing: |
| Support assets: |
| Pumps (including macerating pumps) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Pressure tanks (for sparkling wine) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Waste water storage/treatment tanks | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine fermenters: |
| Open | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Rotary | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Static | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Sweeping arm | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine storage tanks | 30 years | 6.67% | 3.33% | 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 |
| Printing: |
| Newspaper printing assets: |
| Ancillary assets: |
| Ink pumps (mechanical) | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Support assets: |
| Dust/waste extraction systems: |
| Vacuum pumps | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| 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 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Tank truck assets: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Support and other assets: |
| Pumps: |
| Cryogenic pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Liquid carbon dioxide (C02) pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Other pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| 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 |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Conversion and liquefaction assets: |
| Purge
gas recovery systems (incorporating heat exchangers, membranes,
packing, piping pumps and vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Support assets: |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia nitrate solution manufacturing assets: |
| Solution pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Conversion and absorption assets: |
| Nitric acid pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Wash plant pumps | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| 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 |
| Polymer film and sheet packaging material manufacturing: |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Pumps (including hydraulic, water and vacuum) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Rainwater collection systems (incorporating pipes, tanks, and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Ancillary assets: |
| Vacuum pumps: |
| Liquid ring pumps | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Oil sealed pumps | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Unloading/loading assets: |
| Railcar
and truck unloaders (including pump unloading and vacuum pressure
unloading systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support assets: |
| Pumps | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Truck transit mixers: |
| Mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Waste water treatment assets: |
| Concrete slurry pumps | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| Water pumps | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Lance pumps and motor assemblies | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Secondary treatment assets: |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment assets: |
| Pumps (including slurry disposal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Blast furnace assets: |
| Water treatment assets: |
| Water pumps | 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: |
| Acid compound assets: |
| Acid
compound structures, pumps, overflow and storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 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 |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tar plant assets: |
| Decanters,
make tanks (incorporating scrapers and drives, storage tanks, steam and
electric pumps, liquor tank and strainers) | 15 years | 13.33% | 6.67% | 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: |
| Pressure filter pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Slurry pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Pumps: |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chemical dosing pumps | 5 years | 40.00% | 20.00% | 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 |
| Water treatment assets: |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Steel strip metallic coating assets: |
| Passivators (incorporating tanks and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Aluminium smelting: |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Waste water treatment assets: |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Toolroom assets: |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Waste treatment assets: |
| Pumps (including dosing pumps, recirculation pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Pumps (including hydraulic pumps) | 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: |
| Spray booth assets: |
| Paint pumps | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Pump inlets | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Assets used in water supply: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water treatment assets: |
| Bore water treatment assets: |
| Backwash pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lime
pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage pump station assets: |
| Detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Overflow screens | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage service connection assets: |
| Low pressure pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Vacuum pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Leachate pumps and filters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Concreting assets: |
| Concrete vibrators: |
| Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| WHOLESALE TRADE: |
| Pumps: |
| Chemical pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Product pumps | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Vacuum pumps | 12 years | 16.67% | 8.33% | 1 Jul 2019 |
| Water pumps | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| 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 |
| Rigid fuel tank truck assets: |
| Pumping systems: |
| Hydraulically driven pumps | 8 years | 25.00% | 12.50% | 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 |
| 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 |
| Marketing pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| LPG fleet refuelling facility: |
| Pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG tank truck assets: |
| Pumping systems: |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pay at pump card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2010 |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| LPG assets: |
| LPG pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bathroom assets: |
| Spa bath pumps | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Swimming pools and spas: |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Water pumps used to deliver water to residences above ground level | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Salvage machinery: |
| Pumps: |
| Centrifugal, direct acting, and connections | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Duplex boiler feed | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Pipeline transport: |
| Pumps: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| 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 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fuel supply assets: |
| Pumps, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Mixed chemical pumps | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Concreting assets: |
| Concrete vibrators: |
| Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Water pumps: |
| Multi-storey | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Rainwater tanks | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Single residence pressure pumps | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Bathroom assets: |
| Spa bath pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fire control assets: |
| Pumps (including diesel and electric) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Outdoor assets: |
| Gardening watering installations: |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Spas: |
| Fixed spa assets: |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| Swimming pool assets: |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Non-residential property operators: |
| Commercial office building assets: |
| Boiler pumps | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Micro dosing peristaltic pumps | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Infusion pumps: |
| General, pain management and rapid | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Syringe driven | 6 years | 33.33% | 16.67% | 1 Jan 2003 |
| Mechanical assist assets: |
| Intra-aortic balloon pumps | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Ventricular assist heart pumps | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Syringe driven infusion pumps | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Support assets: |
| Swimming pool assets: |
| Filtration
equipment (including chlorinators and pumps) - see Table B Swimming
pool assets |
| Child care services: |
| Play area assets: |
| Water play area filtration assets and water pumps | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Horse training pool assets: |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2021 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Vacuum pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Diagnostic assets: |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Smash repair assets: |
| Waste water filtering system assets: |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Trailers: |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Air
conditioning service assets (including refrigerant management/charging
stations, refrigerant recovery machines, refrigerant recovery and
recycling machines and vacuum pumps) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Oil recovery, service and treatment assets: |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tools: |
| Torque wrench pumps (pneumatic and electric driven) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Waste water treatment and recycling system assets: |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |