| AGRICULTURE, FORESTRY AND FISHING: |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Harvesting assets: |
| Harvesters: |
| Nuts: |
| Pick ups (e.g. almonds) | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| MANUFACTURING: |
| Other food product manufacturing n.e.c.: |
| Frozen
pre-prepared food manufacturing assets (including frozen appetisers and
finger foods such as dim sims and spring rolls, frozen french
fries/potato chips, frozen pizzas and frozen pre-prepared meals): |
| Ancillary and support assets: |
| Uninterruptible power supply (UPS) assets - see Table B Power supply assets |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Control systems assets: |
| Uninterruptible power supplies (UPS) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Combined cycle: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel or gas engine: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Hydro-electric: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Thermal: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| RETAIL TRADE: |
| Power supply assets, emergency or standby: |
| Uninterruptible power supply (UPS) system: |
| Line interactive type | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion type | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Electrification assets: |
| Uninterruptible power supply (UPS) systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Uninterruptible power supply (UPS) assets - see Table B Power supply assets |
| Electronic information storage services: |
| Uninterruptible power supply (UPS) systems (excluding batteries) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Uninterruptible power supply (UPS) systems batteries | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Non-residential property operators: |
| Commercial office building assets: |
| Power supply assets: |
| Uninterruptible power supply (UPS) systems: |
| Line interactive types | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion types | 10 years | 20.00% | 10.00% | 1 Jul 2013 |