| MINING: |
| Infrastructure support assets: |
| Electrical
infrastructure assets (including power reticulation, substations,
switchgear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Electrical
infrastructure assets (including reticulation assets, substations,
switch gear and transformers) | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2017 |
| Other food product manufacturing n.e.c.: |
| Peanut processing assets: |
| Transformers | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Electrical and Process control systems: |
| Transformers | 40 years | 5.00% | 2.50% | 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) |
| Rigid and semi-rigid polymer product manufacturing: |
| Transformers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Cement manufacturing: |
| Electrical installation assets (including cabling): |
| Transformers | 20 years | 10.00% | 5.00% | 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: |
| Transformers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot strip mill assets: |
| Finishing mill assets: |
| Finishing
mills (incorporating mill stands, side guides, strippers, screw downs,
drive shafts, pinion boxes, main drive motors, transformers, loopers,
grease systems, oil circulation systems, and hydraulic systems) | 20 years | 10.00% | 5.00% | 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 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Welding assets: |
| Hand
held and portable spot welders (including transformers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Distribution lines: |
| Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution substations/transformers, pole or ground pad mounted | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Combined cycle: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Diesel or gas engine: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Gas turbine: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Hydro-electric: |
| Generator
transformers and unit transformers in sub-tropical area | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Thermal: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Wind: |
| Generator
transformers and unit transformers in sub-tropical areas | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Generator
transformers and unit transformers in tropical areas | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Electricity transmission: |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Transmission
substations (excluding power transformers and control, monitoring,
communications and protection systems) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Power transformers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Electrification assets: |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |