| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Dried fruit assets: |
| Generally
(including bin dryers, boxing machines, dehydration tunnels, dippers,
rack dehydrators, scrapers, trolleys and wetting machines) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Pen scrapers | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| MINING: |
| Surface mobile mining machines: |
| Scrapers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| MANUFACTURING: |
| Cement manufacturing: |
| Quarrying assets: |
| Scrapers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| 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: |
| Scale scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Skimmers and scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Sinter making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Electrostatic precipitators and scraper chains | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Steel strip metallic coating assets: |
| Scrapers | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used in water supply: |
| Water treatment assets: |
| Clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Sludge processing assets: |
| Sludge thickening tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Treatment assets: |
| Primary treatment assets: |
| Primary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Primary
sedimentation tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary treatment assets: |
| Secondary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary
treatment tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| CONSTRUCTION: |
| Scrapers | 8 years | 25.00% | 12.50% | 1 Jul 2002 |