| MINING: |
| 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 |
| Mineral exploration services: |
| Exploration assets: |
| Seismic survey assets: |
| Total
stations (including mechanical, manual, motorised, auto lock, robotic,
universal and multi-stations) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| MANUFACTURING: |
| Meat processing: |
| Boning room assets: |
| Boneless meat packing stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Boning and slicing stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Packaging assets: |
| Carton weigh label stations | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Slaughter floor assets: |
| Offal processing assets: |
| Offal packing stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Preparation and trimming stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Tipping stations (tote bin dumpers) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Receival station assets: |
| Cane levellers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cane receival hoppers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tipplers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support assets: |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Gravy make-up stations | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Buffering/print line storage assets: |
| Unwinders
and winders (including single, double and triple stations and buffer
docking stations) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Newspaper mailroom assets: |
| Bundle
conveying and sorting systems (including bundle sorting and barcode
reading stations and bundle conveyors) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| High pressure hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Manifolds
and piping (incorporating flashback arrestors): |
| Acetylene gas | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other gases | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tanker filling station assets: |
| Breakaway couplings | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Framework, manifolds and piping | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tanker filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Receival station control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Safety showers and eye wash stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Packaging assets: |
| Flaming stations | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cement manufacturing: |
| Preheat and clinker production assets: |
| Kilns
(incorporating kiln shell, inlet chamber, roller stations, thrust unit,
kiln hood, burner and drive) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Forming station assets (excluding forming plates and pin mixers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Paper
and tape assets (including creasers, magazines, splicing assets, tape
rollers, tension stations and unwinders) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Concrete distribution stations: |
| Distributors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Flying buckets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hoppers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Secondary treatment assets: |
| Composition
adjustment stations (including Injection Reheating Up Temperature
(IRUT) stations incorporating snorkels, support structures and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Coil box and crop shear assets: |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aluminium smelting: |
| Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Slitting head building stations (incorporating rotating rigs) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Foam filling station assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Thermal: |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power station civil and structural works: |
| Chimney stacks: |
| Concrete surrounds | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steel flues | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Cooling water systems (excluding cooling towers and condensing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power station buildings, to the extent that they form an integral part of plant | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas supply: |
| Gas distribution: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Compressor station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas pipeline LNG station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used in water supply: |
| Water supply pumping station detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| 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 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bulk fuel above ground tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Bulldozers and drotts (including landfill compaction assets) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Concrete crushing assets | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Dust and odour control assets | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts used in waste handling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklifts not used in waste handling | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Gas capture assets: |
| Extraction
assets (including wells, laterals and headers, and condensate systems) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| 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 |
| Flare stacks - continuous use | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Flare stacks - standby stacks | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| Monitoring systems (excluding wells) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Off-site monitoring wells | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Green waste mulchers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Push pits | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Sweepers - road sweepers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Transfer trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Water treatment systems | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weighbridges | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Commission-based wholesaling: |
| Sale yards (used by stock and station agents) | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Water transport and support services: |
| Port assets: |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| 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): |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Snowmaking assets including: |
| Weather stations | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Baggage handling assets: |
| Baggage check-in stations (incorporating scales and check-in conveyors) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Telecommunications services: |
| Mobile telecommunications assets: |
| Base station assets: |
| Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Towers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Base station controller hardware | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Satellite communication assets: |
| Satellite
earth station electronic assets (including bandwidth managers,
decoders, demodulators downconverters, encoders, filters, modulators,
receivers, transmitters and upconverters) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| GNSS/GPS
survey equipment (including receivers, reference/base stations, rover
receivers, data radios, antennas and integrated GNSS) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Dental services: |
| Dentists' assets: |
| Intra-oral camera systems (incorporating camera and integrated processor/docking station) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Activation
and entry station assets (including bay controllers, pay station assets
and bank note change machines) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| 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 |