| AGRICULTURE, FORESTRY AND FISHING: |
| Fences
(excluding stockyard, pen and portable fences): Being fencing
constructed at a time for a particular function (e.g. a line of fencing
forming a side of a boundary or paddock) not being in the nature of a
repair: |
| General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| MINING: |
| Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pig
lairages (incorporating concrete slat floor and concrete panel walls or
concrete floor and galvanised steel posts and rails) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Rail bins | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Rail bin automatic coupling/de-coupling devices | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Rail
assets (excluding cane bin assets) - see Table A Rail freight and
passenger transport services (47100 to 47200) |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Receival
troughs (incorporating protective cladding, rails and roofing) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Curing assets: |
| Autoclaves (incorporating rails) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Coil car tracks and rails | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rail
infrastructure and rolling stock except torpedo cars - use any relevant
determinations made for Rail freight and passenger transport services
(47100 to 47200) |
| Scale or transfer car rail tracks and turntables | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Charging car rails | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Ram tracks and live rails | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Plate mill assets: |
| Edgers
(incorporating motors, hydraulic controls, mechanical controls, anvil
(carryover table), hand rails and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Controlled tempering quenching cars | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cut to length machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnace charging skids | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Shears (incorporating motors and drives) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Stacker/bundlers | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| Straighteners | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking beam cooling beds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam, natural gas furnaces (incorporating structure, refractories,
walking beam floors, furnace hydraulic systems, and charge and discharge
doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) |
| RETAIL TRADE: |
| Overhead track scales (including meat rail scales) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bathroom assets: |
| Heated towel rails, electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Trackwork (incorporating track drainage): |
| Ballasted track | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Curved track | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Embedded track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Points (excluding automatic points) and crossings | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Track within depots | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Tramway and light rail rolling stock: |
| Bogies | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Carriages, modules, saloons | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Pantographs | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Infrastructure assets: |
| Electrification assets: |
| Overhead
distribution lines (incorporating conductors, contact catenary, cross
arms, insulators and fittings, and poles) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2002 |
| Power transformers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Passenger information and ticketing system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trackwork
(incorporating rails, sleepers, ballast, permanent way/top 600, and
integral bridges, culverts and tunnels): |
| Freight
(trackwork used by vehicles with gross axle loads of 30 tonnes and
below per vehicle): |
| Heavy haul (trackwork carrying >20 GMT per annum) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Light haul (trackwork carrying <1 GMT per annum) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Medium
haul (trackwork carrying between 1 GMT and 20 GMT per annum) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Freight
(trackwork used by vehicles with gross axle loads above 30 tonnes per
vehicle) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Passenger | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Turnouts and crossings | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems (including commutators) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rescue and recovery vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electrification assets: |
| Collector rails | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Standby generators | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Substations
(incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Uninterruptible power supply (UPS) systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Track and maintenance assets: |
| Beams and columns | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Maintenance vehicles | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Track switches | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Traversers | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Monorail rolling stock: |
| Bogies | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Carriages, modules, saloons | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Railway rolling stock: |
| Locomotives: |
| Generally (including diesel-electric and electric) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heavy haul (bulk minerals/coal) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Underground (diesel-battery) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Locomotive
hauled carriages (including baggage vans, diners, mail vans, sit-up
cars, and sleepers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power vans | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Mainline and switch tampers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Wagons - bulk freight: |
| Mineral ores and coal: |
| Carbon steel | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ferritic steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Other: |
| Coke quenchers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Grain hoppers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Limestone | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Pneumatic discharge - cement | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Used on tram lines | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Tank cars | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Wagons - non bulk freight (including all wagons used for general and inter-modal freight) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Rail mounted gantries | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Intermodal facilities: |
| Truck and rail receival dump pit | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Land based facilities: |
| Concrete rail beams and rails | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Other facilities: |
| Slipways (incorporating rails, ramps, runners and winching systems) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Electronic information storage services: |
| Rack based power rails (including rack based power distribution unit (PDU)) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Bathroom assets: |
| Heated towel rails, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Rail surveying assets: |
| Mobile rail surveying equipment | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Platform clearance gauges | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Rail profile gauges | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Rails (including points) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Privacy curtains and rails | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Automatic car wash assets (including rollover and tunnel washes): |
| Friction washer system assets (including gantry, rails and arches and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Touch
free pressure washer system assets (including gantry, rails and arches
and driers) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Car
conveyor system assets (incorporating correlators, sensors, tracks and
rails) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |