| MINING: |
| 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 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Milk tankers (incorporating tank and trailer) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Tanker filling station assets: |
| Breakaway couplings | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Framework, manifolds and piping | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tanker filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Automated dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2012 |
| Loading
and unloading arms (incorporating balance mechanisms, couplers, drop
hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| LNG and LPG | 30 years | 6.67% | 3.33% | 1 Jul 2009 |