| AGRICULTURE, FORESTRY AND FISHING: |
| Water assets: |
| Water mains: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Water tanks: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Water troughs: |
| Galvanised steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sheep farming: |
| Woolshed assets: |
| Wool tables, steel types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Beef cattle farming: |
| Cattle yards (including races and coolers (steel and timber)): |
| Permanent types | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Portable types | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Beef cattle feedlots: |
| Cattle handling assets: |
| Cattle induction and transfer yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle treatment yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle wash yards (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Pen fences and gates (steel and timber) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Feed milling and handling assets: |
| Grain processing assets: |
| Tempering silos: |
| Galvanised steel | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Glass fused to steel | 50 years | 4.00% | 2.00% | 1 Jan 2007 |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Silos and bins used for storing dry grain: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Pig farming: |
| Animal housing assets: |
| Floors (suspended types): |
| Steel | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Harvesting assets: |
| Land rollers - steel | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Flare system assets: |
| Carbon steel piping | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Stainless steel piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Major stainless steel (or lined) vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Offshore platforms: |
| Generally
(including accommodation modules, flare structures, helidecks, jackets,
primary steel work and topsides secondary steel work) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Cement silos: |
| Fixed steel | 30 years | 6.67% | 3.33% | 1 Jul 2018 |
| 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 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Bins: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cages, stillages and trolleys (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Piping, pipelines and pipework (stainless steel) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Bins generally: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Assets for cheese manufacturing: |
| Moulds: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Stacks (steel flues) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tanks and vessels: |
| Other: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Product and raw material handling and receiving assets: |
| Silos: |
| Steel | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| Malt manufacturing assets: |
| Barley and malt handling assets: |
| Silos: |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Germination assets: |
| Vessels: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Kiln assets: |
| Kilns: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Steeping assets: |
| Steeping vessels: |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Silos: |
| Steel | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Support assets: |
| Piping and valves: |
| Piping: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tanks (excluding molasses storage tanks): |
| Other tanks: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Evaporation and crystallisation assets: |
| Vapour condensers: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Support assets: |
| Pipes and valves: |
| Pipes: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tanks: |
| Other tanks: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Silos (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Storage tanks (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ingredient receiving and handling assets: |
| Bins
and hoppers (including holding bins, intermediate bulk containers, tote
bins etc): |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Malt handling and cleaning assets: |
| Silos: |
| Steel construction | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Packaging assets: |
| Keg line assets: |
| Kegs (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Spirit manufacturing: |
| Distillation assets |
| Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Support assets: |
| Barrel racks: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Pipes and fittings: |
| Mild steel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Support and other assets: |
| Piping assets: |
| Pipes: |
| Carbon steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanks: |
| Ethanol and petroleum tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Glass and glass product manufacturing: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass furnace assets: |
| Exhaust stacks: |
| Steel | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Steel grabs | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Silos: |
| Steel, generally | 30 years | 6.67% | 3.33% | 1 Jan 2004 |
| Steel (used for gypsum or wet slag, or at port facilities) | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Silos (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Steel templates | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Prefabricated concrete product manufacturing assets: |
| Steel cutters and benders | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Automated guided vehicles (AGVs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| CCTV systems | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Coil cars (including hydraulic sliding floor plates) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Coil car tracks and rails | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Control systems assets: |
| Instruments
(including temperature probes, control panels, gas analysers, location
sensors, carbon monoxide monitors, pressure controls, temperature
controls, pyrometers, strip position sensors, gamma ray detectors, hot
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Programmable logic controllers (PLCs) and distributed control systems (DCS) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Uninterruptible power supplies (UPS) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Cranes and gantries | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Electricity distribution, generation or transmission assets: |
| Aerials or underground cables | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electronic protection relays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| High voltage switchgear | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Transformers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Use
any relevant determinations made in Electricity supply (26110 to 26400)
for any other electricity distribution, generation or transmission
assets |
| Gasometers | 30 years | 6.67% | 3.33% | 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) |
| Rolls
for mill roll stands (including roughing mill rolls, finishing mill
rolls and skin conditioning mill rolls) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Roller
tables (incorporating gearboxes, motors, drives, rolls, table frames,
aprons, side guards and foundations) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Scale or transfer car rail tracks and turntables | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scale or transfer cars (incorporating cable reel and drive units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Ship ore unloaders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slag processing assets: |
| Crushers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Granulators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Slag pots | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slag pot carriers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Stacks (including flare off stacks (incorporating burners and derricks)) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Stackers, reclaimers, stacker/reclaimers and sequencers | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Desulphurising
lances (incorporating masts, winch control boxes, hydraulic cylinders
carriage system, motors, gearboxes, brake lance carriages, lance guides,
lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electric arc furnaces (EAFs) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Electrode control arms | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| De-dusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Electrostatic precipitators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Primary
and secondary scrubbers (incorporating support structure and spray
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Lime
kiln discharge conveyors (incorporating structures, belts, pulleys,
motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Lime
kilns (incorporating rollers, tyres, support structures, drives, motors
and gearboxes) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Raw material crushers and ball mills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Grinders
(incorporating motors, drive pullies and belts, drive shafts, roller
crusher units and whizzer separators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Heat shielding for vessels incorporating supports | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Hot metal pots | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Lance pumps and motor assemblies | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Liquid
oxygen lances (incorporating carriage system, motors, gearboxes, brake
lance carriages, lance guides, lances and switches) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Liquid oxygen supply pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Materials handling assets: |
| Air blowers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cyclones | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scrap metal buckets, skips and stands | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibro feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vibrators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Weighbridges (incorporating load cells) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pneumatic air tube systems (incorporating blower units) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scull breakers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| 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 |
| Ladle metallurgical furnaces (LMFs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vacuum degassers (incorporating steam pumps and vacuum pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slag rakes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Sub
or sampling lances (incorporating motors, drives, gearboxes, limit
switches, over speed switches, drums, cables and slow motors) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Launder distribution and collection systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pipes and pipelines: |
| Slurry disposal pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps (including slurry disposal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Tanks: |
| Conditioner,
slurry, polymer, liquid flocculants and mixer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Blast furnace assets: |
| Cast house assets: |
| Cast house floor iron and slag runner systems, covers, and tilting spouts | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Cast house structure | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Common hydraulic systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Manipulators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Mud guns | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Taphole drills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Chimney mains | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| De-dusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Dust catchers (incorporating supporting structures) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Excess gas bleeder systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnace
top recovery turbine systems (incorporating hydraulic system, inlet and
outlet mains and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scrubbers (incorporating support structure and spray systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Waste gas collector mains and ducts | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace proper assets: |
| Furnace charging tops (incorporating charging valves and hydraulics) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace elevators | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace
shells (incorporating hearths, refractory linings, staves, probes,
profile meters and sondes) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace
support assets (including maintenance platforms and control and switch
rooms) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace support structure (incorporating foundations) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Hot blast system assets: |
| Cold blast mains (incorporating snorts and mixer valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot
blast mains (incorporating bustle mains, back draught mains and tuyere
stock) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Stoves (incorporating refractory, shell, foundations, fan and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Stoves mixed gas main systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Materials handling assets: |
| Furnace charging bins | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace
charging conveyor systems (incorporating structures, belts, gearboxes
and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnace charging skip hoist | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Furnace charging skip tracks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Furnace charging skips | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Screens and weighing systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Torpedo cars | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Water treatment assets: |
| Basins | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Water distribution systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Coke making assets: |
| Coal screening assets: |
| Crushers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Hammer mills | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Hydrowashers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Primary, secondary and tertiary screens and chutes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Coke ovens batteries assets: |
| Breeze basins | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Charging car rails | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Charging cars | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Coke
ovens batteries (including ovens, doors, individual oven gas off takes
from supply and extraction mains) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ploughs | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke transfer cars | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Coke wharves (including concrete end barriers and skids) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot car spur lines | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ram tracks and live rails | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Rams | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| Acid compound assets: |
| Acid
compound structures, pumps, overflow and storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Exhausters (including support structures and hydraulic systems) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Final coolers | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| 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 |
| Tar precipitators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dedusting
fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Fume extraction hoods | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Materials handling assets: |
| Bins (including furnace coke, dust disposal bins) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Conveyor systems transfer houses | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Feed bunkers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Motorised feeders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| Coil and slab weighers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coil box and crop shear assets: |
| Coil boxes (incorporating side guard drives and transfer mechanism assemblies) | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Coil box shear and scale breakers | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shears (incorporating assemblies and main drive motors) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop shear maintenance jigs and pinch rolls | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Transfer bed oxy cutting stations | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coil handling assets: |
| Cooling tunnel conveyors | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Cooling tunnel ventilation fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marking machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Down
coiler assets (including coilers (incorporating side guards, mandrel,
mandrel drives, wrappers and unit roll drives)) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Finishing mill assets: |
| Finishing mill flumes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Laminar flow cooling systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Mill roll shop assets: |
| Bearing washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chuck changers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Floor plate or checker plate machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Roll grinders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Roll lathes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roll racks and sleds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing roughing mill assets: |
| Reversing
roughing mills (incorporating mill stands, entry side guards, delivery
side guards, main drive motors and hydraulic systems) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roll changing assets | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scale scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Skin pass mill assets: |
| Skin
pass mills (incorporating mill entry assets,gap control and auxiliary
hydraulics, main drive motors, payoff reel, un-coiler mandrels and
re-coiler mandrels) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Tension reels and belt wrappers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Laser systems mill entry | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Slab tracking systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Strapping machines (including radial and circumferential) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Walking beam furnace assets: |
| Air dilution manifolds | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Air ducts | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Coke ovens gas systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Cold combustion air systems | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dilution blowers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Extractors | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Furnaces
(incorporating structure, charging machines with synchronising drive
trains, refractories, walking beam floors, furnace hydraulic systems,
and charge and discharge doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Nitrogen purge systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tracking lasers (incorporating cables and adapters) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Pellet making assets: |
| Balling assets: |
| Balling drums | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bentonite tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Mixers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Seed screens | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cooler assets: |
| Cooler fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Annular coolers (incorporating pans, pan conveyors and drives) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Roller screens | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Dewatering assets: |
| Launders | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pressure filter pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Process water tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Return water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slurry feed pipes | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slurry pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Slurry tanks (incorporating agitators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Sumps | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Emissions control assets: |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dust collection system | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Multi-cone | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Fluxing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Grinding mills | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Induration assets: |
| Kiln burner units (incorporating gas and firing systems) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rotary kilns (incorporating bearings, drive gear and drive system) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Travelling grates (incorporating motors, gearboxes or drives and rollers) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Waste heat recovery ducts | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Waste heat recovery fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (incorporating structures, belts, gearboxes and motors): |
| Conveyors to and from balling drums | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Filter cake conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Finished pellet conveyor | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Flux bins | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Roller feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Table feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vibrating feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Weigh feeders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Plate mill assets: |
| Cold
levellers (incorporating motor, gearbox spindles, hydraulic traverse
cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Edgers
(incorporating motors, hydraulic controls, mechanical controls, anvil
(carryover table), hand rails and walkways) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| 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 |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Inter-roll stand cooling sprays | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Reversing
finishing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
roughing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Rope driven cooling transfer bed | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slab
sizing systems (incorporating side guard measuring devices and stands,
slab sizing unit supports, cameras and light banks) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Turnover inspection table (incorporating barriers and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Walking
beam cooling beds (incorporating carry on section, carry off section,
moving (walking) section, chain drives and hydraulics) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Cooler transfer arms (incorporating motors, gearboxes and drive shafts) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Crop removal machines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Cut to length machines and torch cutters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| De-burring machines (incorporating fixed drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Emissions control assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Dedusting ducts and mains | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Steam exhaust fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hydraulic shears | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Materials handling assets: |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Mould powder bins | 23 years | 8.70% | 4.35% | 1 Jul 2010 |
| Screw feeders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slab or billet cooler tanks (incorporating grid stands) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Slab or billet marking machines | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Transfer beds | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Up-enders (including hydraulics) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Walking beam cooling beds and run out tables | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Water treatment assets: |
| Basins and ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Gravel and sand filters | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pipelines: |
| Water pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps: |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chemical dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Skimmers and scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tanks: |
| Sludge, chemical storage and dosing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 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 |
| Sinter making assets: |
| Cooler assets: |
| Cooler fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Coolers (incorporating pan conveyors and drives) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Activated carbon packed bed filters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Dedusting fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrostatic precipitators and scraper chains | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Feed sequence assets: |
| Feed rolls | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Mixing and rolling drums | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Materials handling assets: |
| Belt weighers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Bins: |
| Coke bins | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore bins | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Sinter bins | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Chutes | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Feeders: |
| Coke | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Sinter | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Weigh feeders: |
| Coke | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ore | 23 years | 8.70% | 4.35% | 1 Jul 2009 |
| Strand assets: |
| Ignition furnaces (incorporating associated air and gas mains) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Preheat hoods (incorporating waste heat recovery fans and mains) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Spike
roll crushers (incorporating bogey flex, electric motors, primary
gearboxes, fluid couplings, grillage bars and crash decks) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Strand structures and drives (including conveyors, wind legs and dust troughs) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| 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 |
| Steel strip metallic coating assets: |
| Accumulators (incorporating rolls, drive gear, winches and rope) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Air knife assemblies | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Crop shears | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Curing ovens | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Horizontal air coolers (incorporating ducting fans and nozzles) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Horizontal furnaces | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Levellers (incorporating gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Metal coating pots | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Passivators (incorporating tanks and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Payoff reels | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pot hardware (incorporating zinc roll frames and roll assemblies) | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Pre melt pots | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Quench systems (incorporating rolls, spray bars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Re-coilers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Resin coaters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Scrapers | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Skin conditioning mills (incorporating entry and exit tension rolls) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steering rolls and bridles (incorporating motors, gearboxes and rolls) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical air coolers (incorporating ducting, fans and motors) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Vertical preheat furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Welders | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Steel strip organic coating assets: |
| Accumulators (incorporating rolls, drive gear, winches and rope) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Banders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Branders | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chemical rinsing, cleaning and pre-treatment assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Cooler and cooling assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Curing ovens | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Finishing assets | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Inspection assets | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Payoff reels | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Primer and main coaters | 13 years | 15.38% | 7.69% | 1 Jul 2010 |
| Quench systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Re-coilers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Shears | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Stitchers | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Accumulators and loopers | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Batch annealing assets: |
| Annealing furnaces | 6 years | 33.33% | 16.67% | 1 Jul 2011 |
| Bases | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Convector plates | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Inner covers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Cold reduction mills | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Continuous annealing furnaces | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Crop shears | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dryers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Electro plating baths (including scrubbing units, rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Pickling tanks (including scrubbing units and rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Preheat furnaces | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Recoilers, bridles and uncoilers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rinse tanks | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Side trimmers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Temper mills | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tension control system (including steering) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Welders | 17 years | 11.76% | 5.88% | 1 Jul 2011 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Coil cars (including stationary coil cars) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cut to length shears and guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Flying shears | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Grip feeders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Levellers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Meter wheels | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Peeler tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Run out tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scissor lifts | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil roll forming assets: |
| Auto banders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Closed section induction welders | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Closed section laser welders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| CNC laser cutting units | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil joining welding units | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil levellers and straighteners | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil magazines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil tilters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil tilting coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Control systems assets: |
| Motion controllers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Programmable logic controllers (PLCs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Potentiometers | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control
systems (including roll former control systems (incorporating end
coders), de-coiler/un-coiler control systems and snubber control
systems) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Embossing units | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Flying shears | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| In-line presses and punches | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| In-line printers and labellers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Metal saws: |
| Band saws | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Rotary cut off saws | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Roll former tooling | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Roll
formers (incorporating entry guides, fixed and height adjustable pinch
rollers, drive motor and gearboxes, base and power supply unit): |
| Fixed | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Run out tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears and guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Snubbers (incorporating drives, motors and gearboxes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Strip lubricators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Controlled access gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors: |
| Gravity
feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engineering workshop assets: |
| CNC and NC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drilling machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Keyway broaching presses | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Guard lights (incorporating red eye guard lights and stands) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Lifting assets: |
| C-hooks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Spreader bars | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Manual strapping machines | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Measuring
assets (including micrometers, protractors, tapes, and vernier
callipers) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Perimeter fencing | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air driers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air receivers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stackers (drop and suction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stretch wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tunnel guarding (including safety cages) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil slitting assets: |
| Anti-flutter rolls | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Auto
banders (incorporating conveyors, strapping heads, coil lift systems,
strapping dispensers, accumulators and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Carryover tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil cars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Coil stacking systems | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Controlled access gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors: |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motorised
conveyors (incorporating gearboxes, belts, rollers, bearings, motors,
frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| De-coiler/un-coiler edge guides | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Downenders (incorporating conveyors, hydraulics and controls) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Entry and exit coil carousels/capstans | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Entry shears | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Exit edge guides | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Exit
feed up units (incorporating deflector and lift rolls, shears,
separators, tables and traverse drives) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Exit turnstile/coil stackers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Lifting assets: |
| C-hooks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Magnet cranes | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pallet conveyor monorails | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Peeler tables | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Perimeter guarding | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Pinch rollers/breakers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Pneumatic systems assets: |
| Air compressors | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air driers | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Air receivers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scrap baller | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scrap chopper bins and carriages | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Scrap choppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Separator blades | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Slitter tooling (incorporating blades, rubbers and spacers) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Slitting head building stations (incorporating rotating rigs) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Slitting head entry side guides | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Slitting heads (incorporating electric motors, gearboxes and drive shafts) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tension
units (incorporating entry and exit quadrants, rolls, separators, drag
pads, motors, gearboxes and drives) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Weighing scales (incorporating load cells and controls) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Steel sheet metal forming assets: |
| Blankers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Brake presses | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| CNC multi head combined slitter/blankers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Folders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Mini slitters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Automated guided vehicles (AGVs) (used in blank/stamped parts handling) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Forklifts - see Table B |
| Overhead cranes and hoists | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Steel coil and steel sheet processing assets: |
| Blank/sheet turnover machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Destacking/stacking machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Distribution lines: |
| Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
| Electricity generation: |
| Ash and dust handling and disposal: |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Fuel supply and handling: |
| Solid fuels: |
| Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power station civil and structural works: |
| Chimney stacks: |
| Steel flues | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water supply: |
| Assets used in water supply: |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Formwork, beams and props, steel | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| WHOLESALE TRADE: |
| Intermediate bulk containers: |
| Mild and stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Petroleum product storage tanks - fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Underground
distribution piping systems (incorporating pipes, fittings and
manholes) fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Product piping (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Forklift fuel tanks: |
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Compressed air assets: |
| Reticulation lines: |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Underground fuel storage tanks - steel and fibreglass | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Benches (stainless steel), free standing | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: |
| Aluminium,
galvanised steel, galvanised hot dipped steel and powder coated
trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Mild steel trailers (painted and unpainted) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| 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 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Telecommunications services: |
| Microwave radio telecommunications assets: |
| Towers (including guyed, lattice and steel or concrete poles) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Scaffolding: |
| Steel | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Residential property operators: |
| Outdoor assets: |
| Rainwater tanks: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Animal cages: |
| Stainless steel cages | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Compressed air assets: |
| Reticulation lines: |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Distribution lines: |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Reels: |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Laundry and dry cleaning services: |
| Support assets: |
| Trolleys and bins: |
| Stainless steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |