| AGRICULTURE, FORESTRY AND FISHING: |
| Aquaculture: |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Fishing: |
| Fishing plant: |
| Commercial
vessels and support assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| MINING: |
| Hydrometallurgy and Pyrometallurgy assets: |
| Pressure vessels | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Gas compression and reinjection assets: |
| Generally
(including piping, skid, vessels and assets used onshore) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Major stainless steel (or lined) vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Tempered water system assets: |
| Piping and vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Gas compression and reinjection assets: |
| Generally
(including piping, skids, vessels and assets used onshore) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Major carbon steel vessels | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Tempered water system assets: |
| Piping and vessels | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 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: |
| Meat processing: |
| Cold storage assets: |
| Pressure vessels | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Support assets: |
| Tanks and vessels: |
| Bulk oil storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Other: |
| Steel | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Stainless steel | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Germination assets: |
| Vessels: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Steeping assets: |
| Steeping vessels: |
| Concrete | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Rotating drums | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Stainless steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Evaporation and crystallisation assets: |
| Seed vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Wet process assets: |
| Retort cooking vessels | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Extraction
and evaporation assets (including decanters, evaporators/finishers,
flash vessels/stripping columns, pressure vessels/cells,
separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Beer manufacturing (except non-alcoholic beer): |
| Brewing assets: |
| Whirlpool vessels | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Acetylene manufacturing assets (carbide process): |
| Acetylene
purification assets (including cooling condensers, driers, purifier
vessels and scrubbers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Fermentation assets: |
| Yeast propagation vessels | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Yeast recovery assets (molasses feedstock): |
| Filtering
assets (including feed tanks, filtering vessels and hydrocyclone
systems) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Conversion and liquefaction assets: |
| Purge
gas recovery systems (incorporating heat exchangers, membranes,
packing, piping pumps and vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Ammonia liquid filtering vessels (incorporating filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| 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: |
| Pressure vessels (other than air/shock blast units) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plaster milling assets: |
| Hot pits: |
| Vessels | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Fibre cement building boards manufacturing assets: |
| Storage, preparation and mixing assets: |
| Batching
vessels (including feeding vessels) (excluding silica thickener
vessels) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Storage tanks (including silica thickener vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| BOS
vessels (incorporating motors, gearboxes, bull gear, vessel, torsion
bar, lube pumps, pulse generators, tacho generators, brakes, limit
switches, pressure switches and support structures) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Heat shielding for vessels incorporating supports | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Alumina production: |
| Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): |
| Clarification
of liquor stream assets (including counter current washing tanks, flash
tanks, lime burning assets, lime handling assets, lime slaking assets,
settling tanks and other tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Digestion
assets (including desilication tanks, digester vessels, flash tanks,
heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Precipitation
assets (including classification assets, cooling towers,
crystallisation assets, heat exchangers, tanks and vessels) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| Depot and terminal storage vessels - aboveground and underground | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Canoes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dinghies and punts (not longer than 6 metres) | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Houseboats | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Inflatable boats (excluding rigid hull inflatable boats) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Jet skis | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Kayaks | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Offshore supply and support vessels | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Passenger
vessels (including cruise vessels, skippered charter vessels, vehicle
and passenger ferries, semi submersible vessels and water taxis): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pedal boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sail boats (not longer than 6 metres and including 'off the beach' boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Ski boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Thrill boats (including jet boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Trading ships: |
| Bulk carriers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cargo ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Container ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Roll on/roll off ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| LNG and LPG | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Work
vessels (including barges, coastal supply boats, dredges, general work
boats, landing craft, launches, lighters, line boats, pilot boats,
runabouts and tug boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Support assets (acquired separately from the vessel): |
| Desalinators | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hot water units: |
| Domestic | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Marine | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Lifting assets: |
| Hoists and winches: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hydraulic and mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Navigational
and communication assets acquired separately from the vessel (including
autopilots, chart plotters, depth sounders, GPS, radar systems and
marine radios) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Outboard motors | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Power supply assets: |
| Batteries (deep cycle) | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Generators (stand alone) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Inverters | 6 years | 33.33% | 16.67% | 1 Jul 2009 |
| Safety assets: |
| Emergency signalling assets (including EPIRBS) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Life rafts | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Trailers | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Oil recovery, service and treatment assets: |
| Collection vessels/tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |