| MINING: |
| Surface mobile mining machines: |
| Skid steer loader | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Skid steer loaders | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Gas compression and reinjection assets: |
| Generally
(including piping, skid, vessels and assets used onshore) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Gas compression and reinjection assets: |
| Generally
(including piping, skids, vessels and assets used onshore) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Petroleum exploration services: |
| Exploration assets used offshore: |
| Down hole geophysics units - skid mounted | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Industrial gas manufacturing: |
| Support and other assets: |
| Customer installations assets: |
| Adsorption based nitrogen and oxygen generation systems (skid type) assets: |
| Membrane systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pressure swing adsorption (PSA) systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Vacuum swing adsorption (VSA) systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Coke wharves (including concrete end barriers and skids) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Plate mill assets: |
| Furnace entry skids | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnaces
(incorporating slab pushers, bumpers, pyrometers, off takes from king
valve to outlets and all structures and equipment from after entry skids
up to and including circular apron skids) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| Furnace charging skids | 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): |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Gas capture assets: |
| Flare
skid assets generally (including blowers, monitoring systems and flame
arresters, but excluding flare stacks) | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| CONSTRUCTION: |
| Skid steer loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Cemetery assets: |
| Mini excavators and skid steer loaders | 10 years | 20.00% | 10.00% | 1 Jul 2020 |