| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jan 2007 |
| Tank storages for liquid feed supplements | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Dairy cattle farming: |
| Barn fed dairy farms: |
| Bulk and segregated commodity storage facilities (incorporating bunkers) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Pig farming: |
| Silos: |
| Grain storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| MINING: |
| Materials handling assets: |
| Fuel storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Gas storage tanks and spheres | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Fuel storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Gas storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Water storage dams (including fire services dams and water storage dams generally) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Materials handling assets: |
| Bins, chutes, hoppers, silos and storage bunkers | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| LNG
holding facility assets (including boil off gas compressors, cryogenic
storage tanks, loading arms, pumps and tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Storage
and loading assets (including cryogenic storage tanks, jetties, loading
arms, LPG chillers and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Water assets: |
| Storage ponds and tanks for water and brine | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Oil production assets: |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Gold ore mining: |
| Gold ore processing assets: |
| Elution storage tanks | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Air curtains | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Ammonia condensers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Blast freezer tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blast freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Carbon dioxide (C02) snow making machines | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Carton conveyors (incorporating belt, drive motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Chiller tunnels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Chillers (incorporating pneumatic gates) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Dehumidifiers: |
| Desiccant | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Refrigerant | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Evaporators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Plate freezers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pressure vessels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Refrigeration compressors | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Storage racking and stillages | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Transfer roller conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Rendering plant: |
| Tallow storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste water assets: |
| Effluent storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water assets: |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Chemical and flammable storage cabinets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Infeed water treatment assets (excluding water storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Tanks: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Assets commonly used for product manufacturing and processing: |
| Tanks (including storage, mixing, process and balance tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Tanks: |
| Storage tanks: |
| Generally | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Jacketed | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Refrigerated | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste water storage/treatment tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Tanks and vessels: |
| Bulk oil storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Receiving and storage assets: |
| Bins and containers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Silos: |
| Conditioning/sealed | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Meal | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Seed | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Underground seed storage assets (including concrete dump pits) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Storage tanks (including jacketed tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Automatic pan storage units | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Storage, feeding and ingredient handling assets: |
| Blowers, flour sifters and grain soak systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Flour silos | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Weighers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Lime and mud storage bins | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Molasses storage assets: |
| Coolers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dams (earthworks only) | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Dam bladders and covers | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar drying and storage assets: |
| Hoppers (weigh and feed) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar storage bins and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Vibratory screens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Tanks (excluding molasses storage tanks): |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Other tanks: |
| Mild steel | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Sugar refining assets: |
| Sugar receival, drying, screening, and storage assets: |
| Bins, hoppers and silos | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lump breakers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Rotary sugar dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Sugar throwers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vibratory screens (including graders and scalpers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Support assets: |
| Tanks: |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Chutes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Hoppers (including batch and weigh hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Receival assets | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Screw and weigh belt feeders | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Silos | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Storage bins | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Tanks (including holding, liquid storage and water) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Liquid feed assets: |
| Storage tanks (including polyvinylchloride (PVC) and steel construction) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Raw material receiving, storage and handling assets: |
| Augers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Bulkheads | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Chutes, deadboxes and diverters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Grain transfer drag chains | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Receival pits | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Rotary and slide gates | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Storage bins | 20 years | 10.00% | 5.00% | 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): |
| Ancillary and support assets: |
| Frying
oil reclaiming and cleansing systems (incorporating filtration
equipment, storage tanks and ventilation hoods) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Holding and storage tanks generally (including water storage tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Ingredient receiving and handling assets: |
| Potato storage assets: |
| Air
handling system assets used in potato storage structures: |
| Aeration pipes | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Control systems | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fans | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Humidification
assets (humidifiers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Refrigeration
assets (refrigeration units etc) | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Potato pilers (bin pilers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Support assets: |
| Ice storage bins, feed bins and rake bins | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Tanks: |
| Liquid carbon dioxide (C02) storage | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Storage: |
| Chemical storage | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Generally | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Carbon dioxide (C02) recovery system assets: |
| Gas collection and storage assets (including pipes bladders and tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Tanks: |
| Beer fermentation and storage | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Chemical storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Cold service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Hot service storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Liquid carbon dioxide (C02) storage | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Yeast storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Inert gas systems: |
| Gas storage pressure tanks | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Refrigeration assets (including compressors, condensors, evaporators and storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Waste water storage/treatment tanks | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Reconstituted wood product manufacturing: |
| Board storage assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Flake and fibre storage assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sanitary paper product manufacturing: |
| Support assets: |
| Storage assets (including bins and trolleys) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Buffering/print line storage assets: |
| Storage devices (including discs, rolls, spools and associated mountings) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Unwinders
and winders (including single, double and triple stations and buffer
docking stations) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Reel processing, storage and transport assets: |
| Conveyors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Reel trolleys (incorporating controls and drive chains) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Shredders | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Stripping machines | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Storage tanks: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, merox extraction, merox sweetening or potassium
carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Tank truck assets: |
| Gas storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Support and other assets: |
| Gas storage assets: |
| Liquid carbon dioxide (C02) storage assets: |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Tank refrigeration units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vacuum insulated tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Grain assets: |
| Cleaning
assets (including magnetic separators, screeners and sieves) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors
(including belt, drag and screw conveyors, bucket and rake elevators
and chutes) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers (including weigh hoppers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Milling machines (including hammer and roller mills) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Silo aerators | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Silos | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Starch tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Molasses assets: |
| Dam covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Dam liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Dams | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Receival station control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Receival
troughs (incorporating protective cladding, rails and roofing) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Fermentation assets: |
| Yeast recovery assets (molasses feedstock): |
| Hoppers, mixing tanks and storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Support and other assets: |
| Tanker filling assets: |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator panels, fire retardant lines and foam storage
tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Ammonia bullet tanks (including storage and surge tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonia
storage tank refrigeration systems (incorporating compressors,
condensers, flash drums and receivers) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Loading arm systems - marine | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Support assets: |
| Chemical storage tanks: |
| Polyethylene (PE) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water storage and treatment assets: |
| Clarifiers and settling tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dams and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Ion exchange systems | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Reverse osmosis systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water storage tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia
handling and storage assets - see above in Ammonia manufacturing
assets, distribution, handling and storage assets |
| Ammonium nitrate prill manufacturing assets: |
| Distribution, handling and storage assets: |
| Bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyor belt weighers | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Conveyors and elevators | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Load out bins/silos | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Reclaim hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Scales | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Nitric acid storage assets: |
| Scrubbers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Raw material storage and dispensing assets: |
| Demountable strong rooms | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Dispensing booths and associated air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Laminar flow benches and biohazard cabinets | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Safes | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Weighing scales | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Paint and coatings manufacturing: |
| Paint and coatings manufacturing assets: |
| Bulk storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Automated
loaders and unloaders (used with automated cutting tables, laminating
lines, toughening lines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Bulk glass handling assets: |
| Straddle carriers | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Vertical glass handlers (sideloaders, tuning forks) | 17 years | 11.76% | 5.88% | 1 Jul 2009 |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Racks (including A-frame racks, hydraulic concertina racks and freefall racks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Steel grabs | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Trolleys | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Vacuum lifters and scissor grabs | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Vertical
masts and other elevating work platforms - see Table A Rental and
hiring services (except real estate) (66110 to 66400), Elevating work
platforms (EWPs) |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hoppers, bins and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Packaging assets: |
| Packing/bagging machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Palletisers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pressure vessels (other than air/shock blast units) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Silos: |
| Concrete, generally | 50 years | 4.00% | 2.00% | 1 Jan 2004 |
| Concrete (used for gypsum or wetslag, or at port facilities) | 40 years | 5.00% | 2.50% | 1 Jan 2004 |
| 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 |
| Stockpile assets: |
| Reclaim tunnels | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Stackers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Unloading/loading assets: |
| Bulk loading devices (including loading spouts and telescopic chutes) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Railcar
and truck unloaders (including pump unloading and vacuum pressure
unloading systems) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ship
unloading/loading assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Card reading systems | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Storage, preparation and mixing assets: |
| Ball mills | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Classifiers (including cyclones) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hydropulpers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Mixers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Refiners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| 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 |
| 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 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Tanks: |
| Sludge, chemical storage and dosing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Materials handling assets: |
| Racks for storage | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Calcination assets: |
| Generally
(including alumina cooling assets, hydrate storage tanks and hydrate
washing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage tanks: |
| Fuel storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Gas
storage tanks (including argon, compressed natural gas (CNG) and
nitrogen gas storage tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lubricant storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Steelwork
structures (including access and storage platforms, bollards, ladders
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Cooling
water supply assets (including cooling towers, storage tanks and water
conditioning/dosing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste treatment assets: |
| Tanks
and pools (including recycling tanks, sludge tanks and pools, storage
tanks etc) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Racking and storage assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| 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: |
| On-site
coal storage assets (including stacking and reclaiming assets) | 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 |
| Gas supply: |
| Gas distribution: |
| Low pressure (LP) gas storage holders | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Underground gas storage asset | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used in water supply: |
| Raw water storage and supply assets: |
| Bores | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Dam or weir intake structures | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dams and weirs | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Water treatment assets: |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage treatment assets: |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Water storage tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Tanks: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Water storage tanks | 20 years | 10.00% | 5.00% | 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 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Fire
protection systems (incorporating auxiliary monitors, fire and UV
detectors, fire indicator anels, fire retardant lines and foam storage
tank) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Depot and terminal storage vessels - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| LPG fleet refuelling facility: |
| Storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| LPG tank truck assets: |
| LPG storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel retailing: |
| Convenience store assets: |
| Safes: |
| Cash storage | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Underground fuel storage tanks - steel and fibreglass | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| LPG assets: |
| LPG storage tanks - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Port assets: |
| Land based facilities: |
| Storage
sheds, to the extent they form an integral part of bulk handling
equipment | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Storage racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Automated storage and retrieval machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Balers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Carts/buggies | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| Pallet assets: |
| Dispensers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Radio frequency terminal assets: |
| Barcode readers/scanners | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Refrigeration assets - see Table B |
| Roll cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Voice picking assets: |
| Battery chargers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Headsets | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Terminals (on person) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Electronic information storage services: |
| Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Data centre control systems - see Table B control systems and control system assets |
| Data centre cooling assets: |
| Chillers | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Computer room air handling (CRAH) units (including chilled water systems) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Cooling towers | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Humidifier assets: |
| Others (including ultrasonic humidifiers) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Steam humidifiers (including steam generators) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Rear door heat exchangers (RDHx) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Row-based cooling units assets: |
| Others (including direct expansion (DX) cooling system units) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Water-chilled | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Water buffer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Diesel rotary uninterruptible power supply (DRUPS) | 22 years | 9.09% | 4.55% | 1 Jul 2017 |
| Fire protection and suppression systems assets - see Table B Fire control and alarm assets |
| Generators - see Table B Power supply assets: Emergency or standby |
| Leak detection systems | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Load banks | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Modular
data centre (including portable containerised data centre modules,
prefabricated data centre modules - able to be transported) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Rack based power rails (including rack based power distribution unit (PDU)) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Racks | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Raised floors | 25 years | 8.00% | 4.00% | 1 Jul 2017 |
| Rectifiers | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Static transfer switches (STS) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Switchboards - see Table B Switchboards |
| Security and monitoring systems assets - see Table B Security and monitoring assets |
| Uninterruptible power supply (UPS) systems (excluding batteries) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Uninterruptible power supply (UPS) systems batteries | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Coin cabinets, secure coin storage units and coin trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Cool room assets - see Table B Refrigeration assets |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Cool room assets - See Table B under 'Refrigeration' |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Cryosurgical assets: |
| Liquid nitrogen storage dewers and tanks | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Dental services: |
| Dentists' assets: |
| Dental x-ray assets: |
| Digital
x-ray systems (including intra-oral storage phosphor plate systems and
intra-oral digital sensor systems) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Child care services: |
| Furniture used by children, freestanding: |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Play area assets: |
| Furniture, freestanding (including tables, seating and toy storage boxes) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Marina operation: |
| Boat storage racks | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Storage
assets (including racking, shelving, safety cabinets and storage
cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
recovery/recycling machines and associated equipment (including storage
hoppers) | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Laundry handling assets: |
| Conveyors and garment sorting and storage systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |