| 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 |
| Domestic
gas processing assets (including centrifugal compressor, column, gas
turbine, heat exchanger, piping and turbo expander) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| LNG
train assets (including centrifugal compressors, columns, cryogenic
heat exchangers, gas turbine drivers and other heat exchangers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Gas compression and reinjection assets: |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Gas compression and reinjection assets: |
| Gas turbine drivers used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Power turbines used offshore | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Mineral sand mining: |
| Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in other processes: |
| Expansion turbines | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Turbine expansion engines | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Helium manufacturing assets: |
| Turbine expansion engines | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Electricity supply assets: |
| Steam turbine generators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Iron smelting and steel manufacturing: |
| Blast furnace assets: |
| Emissions control assets: |
| Furnace
top recovery turbine systems (incorporating hydraulic system, inlet and
outlet mains and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Gas turbine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| 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 |
| Miscellaneous assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| 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 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Hydro-electric: |
| Hydro turbines and generators | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Thermal: |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Wind: |
| Wind turbines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Gas supply: |
| Gas transmission: |
| Compressor gas turbine (GT) drivers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Submersible turbine pumps | 8 years | 25.00% | 12.50% | 1 Jul 2010 |