| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry hatcheries: |
| Vacuum/auger systems (waste) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MINING: |
| Mineral sand mining: |
| Waste gas handling assets: |
| Afterburners | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Cyclones | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Electrostatic precipitators | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Scrubbers and stacks | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Waste heat evaporators | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Slaughter floor assets: |
| Waste belt conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste screw conveyors (incorporating drives, motors and supporting structure) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Waste water assets: |
| Aerators and agitators | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Aerobic ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Anaerobic ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Belt filter presses | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Chlorine dosing systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dissolved air flotation systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Effluent distribution pipes | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Effluent drum filters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent irrigators (including centre pivot, lateral and travelling gun) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Effluent screens | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Effluent storage tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
| Pond covers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pond liners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Sequential batch reactors | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Solids dewatering presses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Waste water management and treatment systems | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Tanks: |
| Waste water storage/treatment tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Grain mill product manufacturing: |
| Malt manufacturing assets: |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Support assets: |
| Waste water ponds | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Prepared animal and bird feed manufacturing assets generally: |
| Support assets: |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Support assets: |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 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: |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Biogas system assets (excluding lagoon and pond covers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Clarifiers
(including dissolved air floatation equipment and screens) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Lagoons and ponds | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Lagoon and pond covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Lagoon and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Sludge
dewatering assets (including filters, separators etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| Support assets: |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Anaerobic bio gas system assets | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Support assets: |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Anaerobic bio gas system assets | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Blowers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Reverse osmosis system assets | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Grape waste pits (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Support assets: |
| Waste water treatment assets: |
| Aerators | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Blowers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Clarifiers | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Digesters | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): |
| Waste water storage/treatment tanks | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Waste treatment system | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log, lumber and waste transfer equipment | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Printing: |
| Support assets: |
| Dust/waste extraction systems: |
| Compactors | 12 ½ years | 16.00% | 8.00% | 1 Jan 2007 |
| Ducting | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Vacuum pumps | 6 years | 33.33% | 16.67% | 1 Jan 2007 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Dry ice manufacturing assets: |
| Extraction fans for waste carbon dioxide (C02) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Waste water treatment assets: |
| Aerators | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Biogas system assets (excluding effluent pond covers) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Digester/aeration tanks | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Effluent channels and ponds | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Pond covers | 12 years | 16.67% | 8.33% | 1 Jul 2012 |
| Pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Heat exchangers: |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Nitric acid manufacturing assets: |
| Heat exchangers: |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ready-mixed concrete manufacturing: |
| Waste water treatment assets: |
| Catchment and settlement ponds | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Concrete slurry pumps | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| Polyethylene (PE) water tanks | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Emissions control assets: |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans and silencers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Blast furnace assets: |
| Emissions control assets: |
| Waste gas collector mains and ducts | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coke making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Baghouses | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Dedusting
fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| 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 |
| Fume extraction hoods | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Pellet making assets: |
| Emissions control assets: |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Waste gas extractor fans | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Induration assets: |
| Waste heat recovery ducts | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Waste heat recovery fans | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Sinter making assets: |
| Emissions control assets: |
| Waste gas cleaning and dedusting assets: |
| Activated carbon packed bed filters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Dedusting fans | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrostatic precipitators and scraper chains | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Waste gas collector mains and ducts | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Strand assets: |
| Preheat hoods (incorporating waste heat recovery fans and mains) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Waste water treatment assets: |
| Meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pipework | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Separators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters
and sensors (including chart recorders, dosing meters, level meters,
level sensors and pH method meters and sensors etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pumps (including dosing pumps, recirculation pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanks
and pools (including recycling tanks, sludge tanks and pools, storage
tanks etc) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste
treatment assets generally (including dosing systems, flotation waste
treatment systems, heaters, oil removing systems, skimmers and sludge
presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Waste water and effluent treatment assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Control, monitoring, communications and protection systems | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Customer meters (incorporating load and time switches if fitted) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Customer service mains or cable, above ground | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Customer service mains or cable, underground | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Distribution lines: |
| Above
ground (incorporating conductors; cross arms, insulators and fittings;
poles - concrete, wood, steel or stobie; and transformers - pole or
ground pad mounted) | 45 years | 4.44% | 2.22% | 1 Jan 2002 |
| 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 |
| Distribution substations/transformers, pole or ground pad mounted | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Distribution zone substations (excluding control, monitoring, communications and protection systems) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Nightwatchman's lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Street lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Electricity generation: |
| Ash and dust handling and disposal: |
| Ash dams | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ash slurry systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Conveyors | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Crushers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Fuel supply and handling: |
| On-site
gaseous fuel supply systems (incorporating downstream delivery
pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site liquid fuel supply systems (incorporating downstream delivery pipelines) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid fuels: |
| Coal
handling assets (including conveyors, slot bunker, transfer towers, and
weighers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Day
bunkers and silos, concrete or steel (incorporating top side conveyor
system) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site
coal storage assets (including stacking and reclaiming assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| On-site storage silos, concrete or steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Quality
control assets (including coal sampling assets and secondary crushers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power generators: |
| Co-generation: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Control and monitoring system | 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 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 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 |
| Reciprocating engines, diesel fired | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Reciprocating engines, gas spark ignition | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Combined cycle: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| 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 |
| Heat recovery steam generators | 30 years | 6.67% | 3.33% | 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 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Diesel or gas engine: |
| Control and monitoring systems | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel reciprocating engines | 20 years | 10.00% | 5.00% | 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 spark ignition reciprocating engines | 20 years | 10.00% | 5.00% | 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 |
| 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: |
| Control and monitoring system | 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 |
| Generator
transformers and unit transformers in sub-tropical area | 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 |
| Hydro turbines and generators | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Miscellaneous assets | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with conventional outdoor switchgear | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| On-site switchyards with gas insulated switchgear | 35 years | 5.71% | 2.86% | 1 Jan 2002 |
| Station
and auxiliary electrical systems within the power station | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Solar: |
| Photovoltaic
electricity generating system assets (incorporating photovoltaic
panels, mounting frames and inverters) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Thermal: |
| Condensing and feed heating assets | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| 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 |
| 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 |
| Primary
dust collection systems (incorporating electrostatic precipitators or
baghouse filters) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Solid
fuel preparation assets (including fuel feeders and milling assets) | 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 |
| Steam generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steam turbine generators | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Wind: |
| 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 |
| Wind turbines | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Power station civil and structural works: |
| Chimney stacks: |
| Concrete surrounds | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Steel flues | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Cooling towers (concrete or timber) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Cooling water systems (excluding cooling towers and condensing assets) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power station buildings, to the extent that they form an integral part of plant | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Workshop machinery and tools | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Electricity transmission: |
| Control, monitoring, communications and protection systems | 12 ½ years | 16.00% | 8.00% | 1 Jan 2002 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Transmission lines (incorporating conductors, insulators and towers) | 47 ½ years | 4.21% | 2.11% | 1 Jan 2002 |
| Transmission
substations (excluding power transformers and control, monitoring,
communications and protection systems) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Gas supply: |
| Gas distribution: |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas meters | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Low pressure (LP) gas storage holders | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): |
| Generally | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Polyvinylchloride (PVC) pipelines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| 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: |
| Compressor gas turbine (GT) drivers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Compressor station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gas meters | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Gas pipeline LNG station assets | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pigging devices | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Pipelines - transmission, spur or lateral | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| 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 |
| Underground gas storage asset | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Water supply: |
| Assets used by irrigation water providers: |
| Channel regulators | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Cranes (including gantries) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Dams
and weirs ((incorporating gates and actuators) consisting of a barrier
to obstruct the flow of water constructed from any or all of the
following: concrete, earth and rockfill) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Drain inlet | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Drainage
channels (measured from the point of intersection with another drainage
channel to the following intersection) | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Escapes | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: |
| Concrete | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Earth | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Measurement flumes | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Metered outlets: |
| Electronic | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Mechanical | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Piped | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Offtakes | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| 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 |
| Pump inlets | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Reservoirs and tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Assets used in water supply: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Cathodic protection systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Raw water storage and supply assets: |
| Bores | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Dam or weir intake structures | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dams and weirs | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Reservoirs, elevated tanks and standpipes: whether made from steel or concrete | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Service connections: |
| Water meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| 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 |
| Water supply control systems assets: |
| Air scour flow meters, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Chlorine analysers, mini labs, pH meters, turbidity analysers and meters | 7 years | 28.57% | 14.29% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Pressure sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Water supply pumping station detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Water treatment assets: |
| Balance tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Bore water treatment assets: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Backwash pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Batching tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Drying beds | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Lime
pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lime silos | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge thickeners | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical dosing systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Clear water tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Filtration tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Flocculation tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Inline mixers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Penstocks | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Raw water inlet screening systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge treatment lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Wash water holding tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Chemical dosing pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Dams: |
| Lined earth dams | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Dam covers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Effluent outfalls: |
| Shoreline ocean | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Extended ocean | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| River or estuary | 100 years | 2.00% | 1.00% | 1 Jan 2005 |
| Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage pump station assets: |
| Detention tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Overflow screens | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage service connection assets: |
| Low pressure pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Vacuum pumps | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewage treatment assets: |
| Air filtration systems | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Air scrubbers | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Chemical blowers | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Chemical feeders and hoppers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical mixers and blenders | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Chemical storage tanks | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Grit removal assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Penstocks | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screenings removal assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge processing assets: |
| Anaerobic digesters | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Anaerobic digester gas handling and blowing systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Anaerobic digester heating systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Bio-filters | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Dissolved air flotation systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Lime disinfection dosing units | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sludge dewatering assets: |
| Belt presses | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Centrifuges | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Screw conveyors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Screw presses | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge driers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge heating units | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Sludge thickening tanks (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Treatment assets: |
| Primary treatment assets: |
| Primary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Primary sedimentation lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Primary
sedimentation tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Scum collection and transfer systems | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Secondary treatment assets: |
| Biological nutrient removal (BNR) assets: |
| Aerators and blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| BNR
tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing
zones and diffusers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Mixers | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Secondary clarifiers (incorporating scrapers) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Secondary treatment lagoons | 50 years | 4.00% | 2.00% | 1 Jan 2005 |
| Secondary
treatment tanks (incorporating scrapers and weirs) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sequenced batch reactors | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sludge aerators and blowers | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Tertiary treatment assets: |
| Backwash air blowers | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Chlorine contact tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Filtration tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Reverse osmosis assets: |
| Fine screening systems | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Micro filtration units | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Reverse
osmosis membrane filtration units | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| UV disinfectors | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water storage tanks | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Sewerage control systems assets: |
| Chlorine residual analysers and pH meters | 7 years | 28.57% | 14.29% | 1 Jan 2005 |
| Dissolved oxygen probes, level sensors, transmitters and meters | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Flow meters | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| Telemetry (including modems and remote transfer units) | 10 years | 20.00% | 10.00% | 1 Jan 2005 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Sewer
mains: Being lengths of collection sewers measured from manhole to
manhole (including branch, main, pressure, reticulation, sub-main and
trunk sewers) (not being in the nature of a repair) | 80 years | 2.50% | 1.25% | 1 Jan 2005 |
| Valves: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pressure reducing valves | 30 years | 6.67% | 3.33% | 1 Jan 2005 |
| Solid waste collection services: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Bins: |
| Domestic mobile bins (plastic) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Industrial mobile rubbish bins (metal) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Metal skips for hire | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Roll-on roll-off containers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Stationary and portable compactor bins | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Compactors and collection bodies on trucks (including lifting arms) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Garbage compactor trucks (excluding the compactor) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Hook lifts on truck body | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Truck hoists | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Washing assets (including pressure washers) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Waste water treatment systems | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2015 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Bulk fuel above ground tanks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Bulldozers and drotts (including landfill compaction assets) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Concrete crushing assets | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Dust and odour control assets | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts used in waste handling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklifts not used in waste handling | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Gas capture assets: |
| Extraction
assets (including wells, laterals and headers, and condensate systems) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Flare
skid assets generally (including blowers, monitoring systems and flame
arresters, but excluding flare stacks) | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| Flare stacks - continuous use | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Flare stacks - standby stacks | 7 ½ years | 26.67% | 13.33% | 1 Jul 2015 |
| Monitoring systems (excluding wells) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Off-site monitoring wells | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Green waste mulchers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Push pits | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Sweepers - road sweepers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Transfer trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Water treatment systems | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Weighbridges | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Air compressors and receivers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Balers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Ballistic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Bins: |
| Bins generally (including metal bins) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Compactor bins | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Bunkers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| CCTV and security systems | 4 years | 50.00% | 25.00% | 1 Jul 2014 |
| Chippers and shredders | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Conveyors and conveyor systems: |
| Bounce conveyors and feeders | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Conveyors
generally ((incorporating belt, drive, motors and supporting structure)
including walking floor conveyors) | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Hand sort conveyors | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Door
controls and motor drive systems for automatic opening doors
(incorporating controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ducted air transfer system assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Dust collectors | 12 years | 16.67% | 8.33% | 1 Jul 2014 |
| Eddy current separators | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Fans | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Ferrous and magnetic separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Food separation and screening assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Forklifts | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Glass breakers and crushers | 6 years | 33.33% | 16.67% | 1 Jul 2014 |
| Hoppers | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Leachate pumps and filters | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Lifting assets (including pallet jacks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Optical sorters | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Sweepers and scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Trommels (incorporating wheels, motors and gearboxes): |
| Fixed | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Portable | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Vacuum extraction and cleaning assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Vibrating screen separators | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Waste compactors | 9 years | 22.22% | 11.11% | 1 Jul 2014 |
| Weighbridges | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Waste water treatment assets | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Oil and grease delivery systems: |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Waste oil evacuators | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Waste water filtering system assets: |
| Oil and water separators | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Tanks | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Waste water recovery and treatment assets: |
| Grease traps | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tanks and separators | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Laundry and dry cleaning services: |
| Support assets: |
| Waste water treatment and recycling system assets: |
| Filters (including carbon and sand) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Lint shakers (including circular vibratory screens) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ozone generators and UV sterilisers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |