| MINING: |
| Underground mobile mining machines: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous haulage systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous miners | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Drill rigs: |
| Diamond | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Production | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Feeder breakers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Jumbos | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Load-haul-dump machines | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Long-wall equipment: |
| Armoured face conveyors | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Beam stage loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Impact crushers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mobile conveyors tail end | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Shearers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Shearer carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Maintenance vehicles | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Personnel transporters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Raise borers and down reamers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Roof bolters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Scissor lifts | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Shuttle cars | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Skid steer loaders | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Underground haulage trucks | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Wheel loaders | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Mineral exploration services: |
| Exploration assets: |
| Drill rigs: |
| Underground | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Other mining support services: |
| Mineral mining support services: |
| Blasting assets: |
| Mobile processing units (MPUs): |
| Underground MPUs (incorporating motor vehicle and MPU) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| MANUFACTURING: |
| Oil and fat manufacturing: |
| Receiving and storage assets: |
| Underground seed storage assets (including concrete dump pits) | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Electricity distribution, generation or transmission assets: |
| Aerials or underground cables | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Customer service mains or cable, underground | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution lines: |
| Combination of above ground and underground | 47 ½ years | 4.21% | 2.11% | 1 Jan 2002 |
| Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Gas supply: |
| Gas transmission: |
| Underground gas storage asset | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Underground
distribution piping systems (incorporating pipes, fittings and
manholes) fibreglass and steel | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| LPG depot and terminal assets: |
| Depot and terminal storage vessels - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| RETAIL TRADE: |
| Fuel retailing: |
| Gasoline and diesoline assets: |
| Underground
fuel distribution and containment piping systems (incorporating pipes,
fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| 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 |
| Underground steel piping systems (incorporating pipes, fittings and manholes) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Locomotives: |
| Underground (diesel-battery) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Utility locator (underground service locator) assets: |
| Ground penetrating radars (GPRs) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Magnetic locators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Service locators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Signal generators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Signal tracer for locators | 4 years | 50.00% | 25.00% | 1 Jul 2015 |