| MINING: |
| Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) |
| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Anti-corrosion dip tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Coil transfer arms (incorporating motors, gearboxes and drive shafts) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| End spades | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Gas temper furnaces | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Induction heaters | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Noise reduction enclosures | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Quench
systems (incorporating heat exchangers, transfer arms, tanks, pipes and
pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tooling | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer systems (incorporating flat bed transfer table) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Quality control test rigs | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Materials handling assets: |
| Conveyor systems | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Racks for storage | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Weigh scales | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Water treatment assets: |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Steel railway sleeper manufacturing assets: |
| Crop shear and presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Form presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punch presses | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Access and assembly platforms | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Alignment assets (including gearbox alignment assets) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Bearing puller assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Blast chamber assets (incorporating shot recovery systems) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cutting assets (including plate profilers, profile cutters and saws) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| De-coiling assets | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Foam filling station assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Furnaces and ovens (including ladles and stress relief ovens) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Jigs (including rollover jigs and lifting jigs) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Milling machines (including gantry) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Pipe and tube bending assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Riveting assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Specialised hydraulic tool assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Stretch formers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Sweeping assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Turning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wash bay assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wire cutting and stripping assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Handling assets: |
| Cranes (including overhead gantry cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Pallet lifters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Boring assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cutting assets (including guillotines, plasma cutters and profilers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Detecting assets (including flaw detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Grinding and milling assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Hydraulic drop and work tables | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Portable presses (including hydraulic power presses) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Tanks (including washing and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Vacuum assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Washing assets (including bearing and bogie washers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wheel condition monitoring systems | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Support assets: |
| Cleaning assets (including high pressure cleaners) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Control
system assets (including supervisory control and data acquisition
(SCADA) systems and vehicle preparation systems) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Dust and fume extraction system assets | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Electricity supply assets - see Table A Electricity supply (26100 to 26400) |
| Fastening and riveting assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Fire prevention systems (incorporating fire protection systems and water tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Induction heaters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Portable train weighing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pumps (including hydraulic pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Racking and storage assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| 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) |
| Refrigerant recovery assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Traversers and turntables | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Vehicle progression systems assets (including rabbits) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Waste water and effluent treatment assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Weighing assets for carriages and locomotives | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Testing assets: |
| Bogie, brake and spring testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cab test benches and CRC cable testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Earth testing assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Electrical testing assets (including multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| 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 |
| Other post production testing assets | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Test sheds for testing locomotives and other rolling stock | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| 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 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |