| AGRICULTURE, FORESTRY AND FISHING: |
| Pig farming: |
| Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MINING: |
| Infrastructure support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Materials handling assets: |
| Stockpile assets: |
| Reclaim tunnel flow valves and activators | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Coal mining: |
| Infrastructure support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Valves and other non pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| 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: |
| Valves including control valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Gas production assets: |
| Valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Oil production assets: |
| Valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Mineral sand mining: |
| Support assets: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Valves | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Assets commonly used for product manufacturing and processing: |
| Valve matrixes | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Grain mill product manufacturing: |
| Flour milling assets: |
| Packaging assets: |
| Vertical form fill and seal/volumetric fillers (including valve bag fillers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Piping and valves: |
| Piping: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Non ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Pipes and valves: |
| Pipes: |
| Mild steel | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Non ferrous | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Prepared animal and bird feed manufacturing assets generally: |
| Batching, grinding and mixing assets: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Process control valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| 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: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Carbonators (including controls, pumps and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| Carbonators (including controls, pumps and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Support assets: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Pipes and fittings: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Control valves | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Argon, nitrogen and oxygen manufacturing assets (cryogenic process): |
| Cold
boxes (incorporating distillation columns, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Nitrogen
liquefiers (incorporating, expansion valves, heat exchangers, piping,
separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Helium manufacturing assets: |
| Helium
liquefiers (incorporating cryogenic adsorbers, expansion valves, heat
exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tank truck assets: |
| Pipes and valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Support and other assets: |
| Piping assets: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Feedstock handling and storage assets: |
| Molasses assets: |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Stillage assets: |
| Dunder and stillage assets (molasses feedstock): |
| Pipelines (incorporating fittings and valves) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Support and other assets: |
| Piping assets: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Cryogenic separation process assets: |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Support assets: |
| Piping assets: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Salt manufacturing and refining assets: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Human pharmaceutical and medicinal product manufacturing: |
| Production assets: |
| Intermediate
bulk containers, bins and vessels (including instruments, pipes, pumps
and valves) used to hold and transfer formulations during various stages
of production | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Conveyor
systems (mechanical and pneumatic types incorporating structures,
moving media, gearboxes, motors, fans, feeders, flowgates, feed valves
and weighers): |
| Mechanical: |
| Belt, screw, drag chain, apron/pan conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Bucket elevators | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pneumatic: |
| Air lift elevators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Air slides | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| General: |
| Rotary valves | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Kiln
contact coolers (including agitator, agitator hydraulic system and
rotary valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water treatment assets: |
| Pipes and pipelines: |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| 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 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Furnace proper assets: |
| Furnace charging tops (incorporating charging valves and hydraulics) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Hot blast system assets: |
| Cold blast mains (incorporating snorts and mixer valves) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Stoves (incorporating refractory, shell, foundations, fan and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Water treatment assets: |
| Valves and other non-pipe fittings | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzol scrubbers (including pumps and distribution pipe work including valves) | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Primary cooler assets: |
| Electric
and steam pumps, tar tanks, strainers, salt water coolers (including
supporting structures and distribution pipes to cooler off takes
including valves) | 40 years | 5.00% | 2.50% | 1 Jul 2009 |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Dust
collection systems, dust drop out boxes and dust disposal rotary valves
(incorporating motors and gearboxes) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Hot strip mill assets: |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Plate mill assets: |
| De-scaling
boxes (incorporating sprays, mechanicals, control valves pipe work
after isolation valves, de-scaling box table rolls, tables, chains,
covers, side guides and covers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Furnaces
(incorporating slab pushers, bumpers, pyrometers, off takes from king
valve to outlets and all structures and equipment from after entry skids
up to and including circular apron skids) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Hot
levellers (incorporating motors, gearboxes, spindles, rolls, leveller
AGC capsules, screws, crowning device, de-scaling header and valves) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Water treatment assets: |
| Pipelines: |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Rod, bar, structural and rail mill assets: |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil slitting assets: |
| Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Gas transmission: |
| Regulators
(including gate stations, subgate stations, block valve stations,
pressure regulating stations and district regulating stations) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used by irrigation water providers: |
| Pipes:
measured from valve to valve, that are of the same age and same
material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Assets used in water supply: |
| Valves: |
| Generally | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Pressure reducing valves | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water
mains: being lengths of trunk, distribution and reticulation mains
within a section, measured from valve to valve that are of the same age
and same material (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Valves: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pressure reducing valves | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| LPG fleet refuelling facility: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| LPG tank truck assets: |
| Pumping systems: |
| Valves | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Product piping systems: |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Scenic and sightseeing transport: |
| Hot air balloon ride operation assets: |
| Hot air balloon assets: |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Pipeline transport: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Surface preparation assets: |
| Abrasive blasting assets: |
| Abrasive
blasting machines (incorporating blasting pots, hoses, nozzles, valves
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |