| AGRICULTURE, FORESTRY AND FISHING: |
| Fertigation systems: |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Grading and packing line assets used on farm: |
| Coffee assets: |
| Fermentation tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Water assets: |
| Effluent recycle tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Water tanks: |
| Concrete | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Nursery and floriculture production: |
| Fertigation system assets (incorporating control systems, pumps and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| Fertilising assets: |
| Fertigation systems: |
| Tanks | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Beef cattle feedlots: |
| Feed milling and handling assets: |
| Tank storages for liquid feed supplements | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing environmental control assets: |
| Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Pig farming: |
| Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tank storage for liquid feed supplements | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water assets: |
| Effluent tanks (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Aquaculture: |
| Aquaculture tanks: |
| Concrete | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Fibreglass | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Raceways | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Transport of live products | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Electrolysis
process assets (including electrowinning process and electro refining
process assets including tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Precipitation process assets (including tanks and agitators) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| 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 |
| Mineral dressing assets: |
| Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Coal mining: |
| Coal preparation assets: |
| Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| 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 tanks | 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 |
| Trunkline onshore terminal (TOT) assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 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 |
| Gold ore mining: |
| Gold ore processing assets: |
| Elution storage tanks | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| Mineral sand mining: |
| Support assets: |
| Tanks: |
| Constant density and thickening | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Generally (including acid leaching and water) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Drilling assets: |
| Mobile fluid tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Hydraulic fracturing assets: |
| Frac tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Blood
drying equipment (includes blood holding tanks, agitated holding tanks,
coagulators, driers, decanters and dried blood hoppers) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Tallow storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Slaughter floor assets: |
| Carcass cleaning systems: |
| Cutting
line sanitising systems (incorporating vacuum pumps and collection
tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| Specialised pork slaughter floor assets: |
| Scalding tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) | 8 years | 25.00% | 12.50% | 1 Jul 2013 |
| 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 |
| Water tank liners | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Poultry processing: |
| Defeathering equipment: |
| Waxing tanks | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Shrink dip tanks and shrink wrap tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Cured meat and smallgoods manufacturing: |
| Post-production and packaging assets: |
| Shrink dip tanks and shrink tunnels | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Infeed water treatment assets (excluding water storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Milk tankers (incorporating tank and trailer) | 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 |
| Assets for yoghurt manufacturing: |
| Fermentation tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Dried fruit (other than sun-dried) manufacturing assets: |
| Processing assets: |
| Sulphur tanks | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Break tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Support assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tanks: |
| Blending and mixing tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Debittering tanks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| 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 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Preserved fruit and vegetable manufacturing assets: |
| Processing assets: |
| Tanks and vats (including blending, holding and mixing tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| 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 |
| Other: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Linseed
or flaxseed and other edible, non-modified, refined or solvent
extracted oil processing assets (including chai, hemp, acacia and
excluding olive oil): |
| Preparatory and extraction assets: |
| Tanks and vats | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Steeping assets: |
| Slurry tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Waste water treatment assets: |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| 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 (non-factory based): |
| Sugar milling assets: |
| Cane juice filtration and clarification assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Molasses storage assets: |
| Tanks | 30 years | 6.67% | 3.33% | 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: |
| Support assets: |
| 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 |
| Support assets: |
| Tanks and vats (chocolate, egg, syrup etc) | 14 years | 14.29% | 7.14% | 1 Jul 2016 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Tanks (including holding, liquid storage and water) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Liquid tanks (including molasses and tallow) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Liquid feed assets: |
| Liners for tanks | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Mixing tanks for clay and other products | 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 |
| Support assets: |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| 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 |
| Waste water treatment assets: |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ammonia tank liquid receivers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Support assets: |
| Additive dosing systems assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Syrup preparation assets (including tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Waste water treatment assets: |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Tanks: |
| Hot water | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| 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): |
| Cellaring assets: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Support assets: |
| Additive and hops dosing systems assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 |
| Clean-in-place system (CIP) assets (including pipes, pumps and tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Waste water treatment assets: |
| Digester/aeration 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 |
| Condensate collection | 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 |
| Trub | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Yeast storage | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Spirit manufacturing: |
| Barrels, tanks and tuns: |
| Barrels or casks (wooden): |
| Capacity greater than 150 litres | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Capacity of 150 litres or less | 4 years | 50.00% | 25.00% | 1 Jul 2018 |
| Fermenters, washbacks, vats and holding tanks | 25 years | 8.00% | 4.00% | 1 Jul 2018 |
| Intermediate bulk containers (IBC) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Mash tuns and lauter tuns | 20 years | 10.00% | 5.00% | 1 Jul 2018 |
| 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): |
| Pressure tanks (for sparkling wine) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 fermenters: |
| Open | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Rotary | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Static | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Sweeping arm | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Wine storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Tank accessories: |
| Micro oxygenation systems | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Tank plungers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Chemical preparation assets (including tanks and pipes used for chemical preparation) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| 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 - general manufacturing assets: |
| Gas buffer and surge tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Calcium hydroxide settling ponds and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Tank truck assets: |
| Gas storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipes and valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pumps | 10 years | 20.00% | 10.00% | 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: |
| Cooking assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Liquefaction tanks (including cook tubes and slurry tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Distillation and purification assets: |
| Molecular
sieve adsorption systems (incorporating condensers, control systems,
coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Feedstock handling and storage assets: |
| Grain assets: |
| Starch tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Molasses assets: |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Fermentation assets: |
| Fermentation tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Yeast recovery assets (molasses feedstock): |
| Filtering
assets (including feed tanks, filtering vessels and hydrocyclone
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Hoppers, mixing tanks and storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Distillers grain assets: |
| Stillage and syrup tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Dunder and stillage assets (molasses feedstock): |
| Tanks
(including fertiliser additive mixing and buffer tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Support and other assets: |
| Additive dosing systems (including pipes, pumps and tanks): |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Tanker filling assets: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Tanks: |
| Chemical tanks (including clean-in-place (CIP) tanks): |
| Plastic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Ethanol and petroleum tanks: |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Water tanks (including condensate collection tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Waste water treatment assets: |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia bullet tanks (including storage and surge tanks) | 30 years | 6.67% | 3.33% | 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 |
| ISOtainers and portable tanks | 15 years | 13.33% | 6.67% | 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 |
| 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: |
| Ammonium nitrate prill manufacturing assets: |
| Coating, cooling, drying and screening assets: |
| Coating product tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Prill towers (incorporating head tanks and lifts) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Conversion and absorption assets: |
| Weak acid tanks | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Nitric acid storage assets: |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Salt flake growing tanks | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Other basic chemical product manufacturing n.e.c.: |
| Eucalyptus oil plant: |
| Tanks | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rigid and semi-rigid polymer product manufacturing: |
| Rainwater collection systems (incorporating pipes, tanks, and pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water tanks | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| 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: |
| Container glass and flat (float) glass manufacturing assets: |
| Glass furnace assets: |
| Furnace tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Hoppers, bins and tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Fuel storage assets: |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jul 2014 |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Volumetric concrete batching trucks: |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Waste water treatment assets: |
| Polyethylene (PE) water tanks | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Concrete block, brick and paver manufacturing assets: |
| Batching and mixing assets: |
| Colour tanks (incorporating stirrers) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Concrete roof tile manufacturing assets: |
| Applicator
batching assets (including hoppers, mixers and tanks, but excluding
batching assets for anti-scuff hot glue/max applicators and oil
applicators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Applicators: |
| Oil (excluding oil tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Fibre cement building boards manufacturing assets: |
| General assets: |
| Oil tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Storage, preparation and mixing assets: |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Water treatment assets: |
| 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: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 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 |
| 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 |
| Pellet making assets: |
| Balling assets: |
| Bentonite tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Dewatering assets: |
| Process water tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Slurry tanks (incorporating agitators) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Thickeners (incorporating tanks, rakes and access platforms) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Fluxing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Slab or billet cooler tanks (incorporating grid stands) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Water treatment assets: |
| 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 |
| Sinter making assets: |
| 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 |
| Quench
systems (incorporating heat exchangers, transfer arms, tanks, pipes and
pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Water treatment assets: |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Steel strip metallic coating assets: |
| Passivators (incorporating tanks and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Quench systems (incorporating rolls, spray bars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Tin-plating mill assets: |
| Pickling tanks (including scrubbing units and rolls and electrical grids) | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Rinse tanks | 15 years | 13.33% | 6.67% | 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 |
| Clarification
of liquor stream assets (including counter current washing tanks, flash
tanks, lime burning assets, lime handling assets, lime slaking assets,
settling tanks and other tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Digestion
assets (including desilication tanks, digester vessels, flash tanks,
heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Precipitation
assets (including classification assets, cooling towers,
crystallisation assets, heat exchangers, tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Heating assets: |
| Quenching tanks | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Band saws | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Coil holders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Curving rollers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Drilling machines (including bench and radial drills) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Gang and turret punching machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hand tools | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hoists: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Hydraulic | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Hooks (including c-hooks and slinger hooks) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Jib cranes | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Laser cutters | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overhead cranes and gantries | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Pallet jacks | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Plate grabs | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Racking | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Riveting machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Shears: |
| Hand-held type | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Guillotine type | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Spreader bars | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Trolleys | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Welders | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| 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 water treatment assets: |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Paint shop assets: |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Heat treatment assets (including furnaces and quench tanks etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 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 |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Toolroom assets: |
| Heat treatment assets (including furnaces and quench tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 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: |
| Maintenance and refurbishment assets: |
| Tanks (including washing and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Support assets: |
| Fire prevention systems (incorporating fire protection systems and water tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Reservoirs and tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| 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 |
| Water supply pumping station detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Water treatment assets: |
| Balance tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Bore water treatment assets: |
| Batching tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Wash water holding tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Sewage pump station assets: |
| Detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewage treatment assets: |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Sludge processing assets: |
| Sludge thickening tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Treatment assets: |
| Primary treatment assets: |
| Primary
sedimentation tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary treatment assets: |
| Biological nutrient removal (BNR) assets: |
| BNR
tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing
zones and diffusers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary
treatment tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Tertiary treatment assets: |
| Chlorine contact tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Water storage tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Bulk fuel above ground tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| 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 |
| Rigid fuel tank truck assets: |
| Aluminium tanks or barrels | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Metering systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Hydraulically driven pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Pipes and fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Tailgate loaders | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Bulk fuel terminal assets (excluding LPG assets): |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Effluent treatment systems (incorporating air pump, pipes, separator and tank) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| 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: |
| Automatic tank gauges | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Forklift fuel tanks: |
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aluminium tanks | 12 years | 16.67% | 8.33% | 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 |
| Metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumping systems: |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pipes and fittings | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Valves | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Automatic tank gauges | 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 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Wagons - bulk freight: |
| Tank cars | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Hot air balloon assets: |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fuel supply assets: |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| 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: |
| Data centre cooling assets: |
| Water buffer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Water pumps: |
| Rainwater tanks | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Outdoor assets: |
| Rainwater tanks: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| Polyethylene | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Electrophoresis systems (incorporating power supplies and tanks) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Liquid nitrogen assets (including dewars and tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Overhead tank mixers | 5 years | 40.00% | 20.00% | 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 |
| Oxygen tank regulators | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Child care services: |
| Play area assets: |
| Pet
enclosures and structures, freestanding (including bird aviaries,
chicken coops, fish tanks, guinea pig cages and rabbit hutches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Nature reserves and conservation parks operation: |
| Parks and gardens: |
| Sea life centres: |
| Fibreglass aquarium tanks | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Water treatment assets: |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Smash repair assets: |
| Waste water filtering system assets: |
| Tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Trailers: |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Workshop assets: |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Waste water recovery and treatment assets: |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Waste water treatment and recycling system assets: |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |