| MINING: |
| Infrastructure support assets: |
| Electrical
infrastructure assets (including power reticulation, substations,
switchgear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Control
system assets (excluding personal computers but including program logic
controllers (PLCs) and switchgear) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Control system assets: |
| Control cabinets and switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other food product manufacturing n.e.c.: |
| Tea processing assets: |
| Support assets: |
| Control
system assets (including control cabinets and switchgear,
instrumentation, programmable logic controllers (PLCs) and variable
speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Control
system assets (excluding personal computers, but including program
logic controllers (PLCs) and switchgear) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Electrical and Process control systems: |
| Control cabinets, switchgear | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Power
plant assets (including switchgear, transformers and turbo generators) -
see Table A Electricity supply (26110 to 26400) |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Control system assets: |
| Control
cabinets and panels, programmable logic controllers (PLCs), switchgear
and variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Polymer film and sheet packaging material manufacturing: |
| Support assets: |
| Control
system assets (including control cabinets and panels, programmable
logic controllers (PLCs), switchgear and variable speed drives (VSDs)) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rigid and semi-rigid polymer product manufacturing: |
| Control
system assets - see Table B Control systems and control system assets
(including control cabinets and panels, instruments, programmable logic
controllers (PLCs), sensors, switchgear telemetry and variable speed
drives (VSDs)) |
| Cement manufacturing: |
| Support assets: |
| Control
systems (process and safety control systems incorporating PLCs,
cabling, monitors, sensors and switchgear, but excluding software) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Electricity distribution, generation or transmission assets: |
| High voltage switchgear | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Steam raising and electrical infrastructure assets (including switchgear and transformers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Aluminium smelting: |
| Steam raising and electrical infrastructure assets: |
| Generally (including switchgear and transformers) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| On-site switchyards with conventional outdoor switchgear | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 35 years | 5.71% | 2.86% | 1 Jan 2002 |
| Thermal: |
| On-site switchyards with conventional outdoor switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Electrification assets: |
| Substations
(incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |