| MINING: |
| 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 |
| Trunkline onshore terminal (TOT) assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Slugcatcher and associated piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Valves including control valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Autoclaves (for terminal sterilisation) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| 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 |
| Hoses | 2 years | 100.00% | 50.00% | 1 Jul 2010 |
| Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marketing pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Meters and metering systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Overfill protection systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Product piping (steel) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Terminal automation equipment | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vapour recovery units | 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 |
| Cathodic protection systems: |
| Sacrificial anode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Impressed current | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Depot and terminal storage vessels - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electronic scales | 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 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| In-situ permanently installed cylinders | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Leak detection systems | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Leisure market cylinders (4.5 and 9 kgs capacity) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Loading arms: |
| Terminal | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Marine | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| LPG fleet refuelling facility: |
| Dispenser | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Guns and nozzles | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Hoses | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Meters | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Piping | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Valves | 10 years | 20.00% | 10.00% | 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 |
| Product piping systems: |
| Pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Stillages | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Vapour recovery units and vapour compressors | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Weighbridges | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Security
scanning assets (including explosive detection systems, hand-held and
walk through detectors, and x-ray screening systems) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| 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 |
| Voice picking assets: |
| Terminals (on person) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Transmission assets: |
| Fibre optic terminal equipment generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telecommunications services: |
| Backbone network assets: |
| Multiplexers (including wave division, terminal, and add-drop) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |