| AGRICULTURE, FORESTRY AND FISHING: |
| Grading and packing line assets used on farm: |
| Banana assets: |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Receival hoppers (including water dumps) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water assets: |
| Bores | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Dams (including earth or rock fill and turkey nests) | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Dam liners and covers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Effluent channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Effluent recycle tanks | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Effluent sedimentation ponds | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Irrigation assets: |
| Drip, micro spray or mini sprinkler systems: |
| Above ground polyethylene (PE) pipes | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Drippers, micro sprays and mini sprinklers | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Filtration systems | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Variable speed drives (VSDs) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Irrigation earth channels | 40 years | 5.00% | 2.50% | 1 Jul 2008 |
| Irrigators (including centre pivot, lateral and travelling guns): |
| Fresh water | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Effluent | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Pumps: |
| Bore pumps, effluent and manure pumps | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Other | 12 years | 16.67% | 8.33% | 1 Jul 2008 |
| Water mains: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Polyethylene (PE) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Polyvinylchloride (PVC) | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Water tanks: |
| Concrete | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Water troughs: |
| Concrete | 25 years | 8.00% | 4.00% | 1 Jul 2008 |
| Galvanised steel | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Polyethylene (PE) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Windmills | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Fruit and tree nut growing: |
| Fruit growing assets: |
| General assets: |
| Water pressure cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Dairy cattle farming: |
| Clean up assets: |
| Hot water services | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Poultry farming for breeding, eggs and meat: |
| Water assets: |
| Drinking
systems (including tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Chilled water plants | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Pig farming: |
| Water assets: |
| Drinking
systems (incorporating tubing, nipple drinkers, drinking cups, pressure
regulators and filter units) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Effluent tanks (concrete) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Aquaculture: |
| Aeration assets: |
| Direct supply systems (including paddlewheels and aspirators): |
| Fresh water | 6 years | 33.33% | 16.67% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Cooling assets (including water chillers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Environmental control structures and protective structures used in salt water environment | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Heating assets: |
| Direct heating system (including immersion heaters): |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Instruments (including sensors and water quality meters) | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Refrigeration assets: |
| Insulation panels in cool or freezer rooms used in salt water environment | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Water assets: |
| Aquaculture channels and ponds | 20 years | 10.00% | 5.00% | 1 Jul 2007 |
| Liners and erosion matting for ponds and channels | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Pipes and pipelines: |
| Above
ground (polyethylene (PE) and polyvinylchloride (PVC) including lay
flat hoses) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| In ground (polyethylene (PE) and polyvinylchloride (PVC)) | 30 years | 6.67% | 3.33% | 1 Jul 2007 |
| Pumps: |
| Generally: |
| Fresh water | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Salt water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Single phase transfer pumps: |
| Fresh water | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Salt water | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| Water
treatment assets (including filtration assets, foam fractionators,
oxygen and ozone generators and UV sterilizers) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fishing: |
| Fishing plant: |
| Commercial
vessels and support assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| MINING: |
| Materials handling assets: |
| Water recycling facilities | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Surface mobile mining machines: |
| Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Coal mining: |
| Infrastructure support assets: |
| Water recycling facility | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Water storage dams (including fire services dams and water storage dams generally) | 30 years | 6.67% | 3.33% | 1 Jul 2003 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 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 |
| Hot water system assets | 17 ½ years | 11.43% | 5.71% | 1 Jul 2002 |
| Gas production assets: |
| Central production facility assets: |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Piping and vessels | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Coal seam gas extraction assets: |
| Infield
gathering systems used for gas and associated water (including
polyethylene (PE) pipes and pumps) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Water assets: |
| Storage ponds and tanks for water and brine | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Treated water distribution assets | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Treated
water irrigation assets - see Table A Agriculture, Forestry and Fishing
(01110 to 05290), water assets |
| Water
treatment facility assets (including desalination plants, reverse
osmosis, brine concentration and crystallisation assets) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Oil production assets: |
| Central production facility assets (excluding FPSOs): |
| Tempered water system assets: |
| Chemical treatment assets | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Piping and vessels | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| Mineral sand mining: |
| Support assets: |
| Tanks: |
| Generally (including acid leaching and water) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Port assets: |
| Other
port assets (including dolphins, ship loaders and stackers) - see Table
A Water transport and support services (48100 to 48200 and 52110 to
52190) |
| Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) |
| MANUFACTURING: |
| Meat processing: |
| Livestock handling assets: |
| Water troughs | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Slaughter floor assets: |
| Offal processing assets: |
| Chilled water systems | 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 |
| Water assets: |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Bore pumps | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Bores | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Chlorine dosing systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Clarifiers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| High stage pump sets | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Raw water filters | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Raw water in-feed pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water distribution pipes | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water softeners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water tank liners | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Poultry processing: |
| Cut up & portion cutting assets: |
| Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Defeathering equipment: |
| Scalders (air or water) | 11 years | 18.18% | 9.09% | 1 Jul 2017 |
| Killing equipment: |
| Electric water stunners | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| 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: |
| Infeed water treatment assets (excluding water storage tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Pumps: |
| Water pumps | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Resin beads for milk and protein processing and water filtration | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Tanks: |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Waste water treatment assets | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Water filtration system assets (excluding resin beads) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Extraction assets: |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Filling and sealing assets: |
| Cooling
and warming tunnels (including bottle warmers and water spray cooling
tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Support assets: |
| Water treatment filters: |
| Carbon filters | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Membrane
filters generally (including microfiltration (MF), nanofiltration (NF)
and reverse osmosis (RO) membrane filters) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| UF membrane filters | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Tanks: |
| Waste water storage/treatment tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Jam, pickles and sauces manufacturing assets: |
| Processing assets: |
| Cooling tunnels (including water cooling tunnels) | 15 years | 13.33% | 6.67% | 1 Jul 2018 |
| Oil and fat manufacturing: |
| Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): |
| Preparatory and extraction assets: |
| Solvent extraction system assets: |
| Solvent
water separation system assets (incorporating condensers, solvent water
separators, steam ejectors and solvent receivers) | 30 years | 6.67% | 3.33% | 1 Jul 2012 |
| 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 |
| Cereal and pasta product manufacturing: |
| Ancillary assets: |
| Water chillers | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| Water filtration and softening assets (including reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Bakery product manufacturing: |
| Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
| Mixing
assets (including bowl/dough hoists/tippers, meat mincers, meat
mincer/blenders, mixers generally and mixer water assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Support assets: |
| Tanks (excluding molasses storage tanks): |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Water treatment and cooling assets: |
| Clarifiers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Cooling and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2011 |
| Cooling towers: |
| Field erected | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Packaged | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Ion exchange systems | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Sugar refining assets: |
| Support assets: |
| Tanks: |
| Water storage tanks | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Prepared animal and bird feed manufacturing: |
| Pet food manufacturing assets: |
| Raw material receiving, storage and handling assets: |
| Tanks (including holding, liquid storage and water) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| 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: |
| Batching, grinding and mixing assets: |
| Pumps (including heat, molasses and water pumps) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Liquid feed assets: |
| Pumps: |
| Heat, molasses and water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| 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: |
| Holding and storage tanks generally (including water storage tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Piping and reticulation lines (excluding fire water pipes) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| Refrigeration and freezing assets: |
| Chilled
water systems generally (including chillers, condensers and cooling
towers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| 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 |
| Water treatment filters (including carbon filters and membrane filters) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Frozen pizza manufacturing assets: |
| Pizza
sauce and topping application assets (including can opening machines,
cheese shredding assets, depositors, enrobers, topping applicators and
water coating sprayers) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Frozen
potato product manufacturing assets (including french fries/potato
chips, potato flake, potato shred and shred product manufacturing
assets): |
| Processing assets generally: |
| Cutters: |
| Water based (hydro) cutters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Soft drink, cordial and syrup manufacturing: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| 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 |
| Tanks: |
| Hot water | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Beer manufacturing (except non-alcoholic beer): |
| Cellaring assets: |
| De-aerated water system assets (including pipes, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2008 |
| 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 |
| Spirit manufacturing: |
| Support assets: |
| Water filters, reverse osmosis (RO) filters and water softeners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Water heating assets: |
| Boilers - see Table B Boilers |
| Water heaters (including small steam boilers [up to 500KW]) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| 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 |
| Water storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2008 |
| Printing: |
| Screen printing assets: |
| Screen reclamation assets: |
| Water blasters | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| Petroleum refining: |
| Oil refinery assets: |
| Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder filling assets: |
| Cylinder filling station assets: |
| Water
cooling system for acetylene cylinders (incorporating piping and spray
nozzles) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanks: |
| Water tanks (including condensate collection tanks) | 25 years | 8.00% | 4.00% | 1 Jul 2012 |
| 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 |
| Water
filtration assets (including ion exchange assets and reverse osmosis
assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Support assets: |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water storage and treatment assets: |
| Clarifiers and settling tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dams and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Ion exchange systems | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Reverse osmosis systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water storage tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Human pharmaceutical and medicinal product manufacturing: |
| Services: |
| Water purification plant | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Rigid and semi-rigid polymer product manufacturing: |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Pumps (including hydraulic, water and vacuum) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Water baths/tanks, spray tanks, vacuum cooling | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Water tanks | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Cement manufacturing: |
| Storage, handling and packing assets: |
| Unloading/loading assets: |
| Ship
unloading/loading assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| Ready-mixed concrete manufacturing: |
| Volumetric concrete batching trucks: |
| Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| 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 |
| Water pumps | 5 years | 40.00% | 20.00% | 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 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Launder distribution and collection systems | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Pipes and pipelines: |
| Slurry disposal pipelines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps (including slurry disposal pumps) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Settling ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Tanks: |
| Conditioner,
slurry, polymer, liquid flocculants and mixer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Blast furnace assets: |
| Water treatment assets: |
| Basins | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 8 years | 25.00% | 12.50% | 1 Jul 2010 |
| Water distribution systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Coke making assets: |
| Coke ovens batteries assets: |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke ovens gas by-products assets: |
| 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 |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Water treatment assets: |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Pellet making assets: |
| Dewatering assets: |
| Process water tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Return water pipes | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Vertical
plate pressure filters (incorporating filters, plates, membranes, water
sprays, ladders, bomb bay doors) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Plate mill assets: |
| Reversing
finishing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Reversing
roughing mill (incorporating housing, side guides and covers, guards,
motors, drives, spindles, water sprays, gearboxes, screw down, spindles,
AGC capsules, hydraulics, mill de-scaling, filler plates, and oil
systems within the mill) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Primary metal product casting assets: |
| Continuous
casting machines (incorporating turrets, tundishes (incorporating lids
and cassettes), tundish cars, moulds, dummy bars, segments, oscillators,
rolls, water sprays, hydraulics, motors and gearboxes): |
| Billet casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Combination casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Slab casters | 17 years | 11.76% | 5.88% | 1 Jul 2010 |
| Water treatment assets: |
| Basins and ponds | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Cooling towers (incorporating fans, motors, access platforms and stairs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Gravel and sand filters | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Heat exchangers | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pipelines: |
| Water pipelines | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Valves and other non-pipe fittings | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Pumps: |
| Water pumps | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Chemical dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Skimmers and scrapers | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Tanks: |
| Sludge, chemical storage and dosing tanks | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Water tanks | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Sinter making assets: |
| Water treatment assets: |
| Thickeners and clarifiers (incorporating tanks, rakes and access platforms) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Steel railway track product manufacturing assets: |
| Steel railway clip manufacturing assets: |
| Water treatment assets: |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pumps | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 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 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Paint shop assets: |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Cooling
water supply assets (including cooling towers, storage tanks and water
conditioning/dosing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Tanks (including washing and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Support assets: |
| Fire prevention systems (incorporating fire protection systems and water tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Waste water and effluent treatment assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Testing assets: |
| Post production testing assets (excluding weighing assets - see above in support assets): |
| Water
test facility assets (incorporating control systems, gantries, pipes,
pumps etc) | 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 |
| WHOLESALE TRADE: |
| Pumps: |
| Water pumps | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Tanks: |
| Water storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| RETAIL TRADE: |
| Fuel retailing: |
| Hot water systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Hot water systems (excluding piping) | 12 years | 16.67% | 8.33% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Water pumps used to deliver water to residences above ground level | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| 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 |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cranes: |
| Container/portainer | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Fixed | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Dozers | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Forklifts: |
| Container handling | 7 ½ years | 26.67% | 13.33% | 1 Jul 2002 |
| General handling | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Rail mounted gantries | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Reach stackers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Ship loaders | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Ship unloaders | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Spreaders | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Stackers, reclaimers and stackers/reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Straddle carriers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Control systems: |
| Control system assets - programmable logic controllers (PLCs) and hardware | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Motor control centre and motor control field devices | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Environmental equipment: |
| Current, tidal, wave and wind monitoring systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Oil spill containment boom | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Truck and rail receival dump pit | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Land based facilities: |
| Concrete rail beams and rails | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Conveyor
systems (incorporating chutes, gravity take-up assemblies, headframes,
structures, surge bins, transfer towers and weigh towers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Dust suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Electricity supply assets - see Table A Electricity supply (26110 to 26400) |
| Storage
sheds, to the extent they form an integral part of bulk handling
equipment | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Navigational aids: |
| Land based navigational aids | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Offshore beacons, channel markers and lead lights: |
| Floating buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Piled structures | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Other facilities: |
| Cathodic protection: |
| Impressed current system | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Sacrificial system | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Dry docks (including floating dry docks) | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Fender systems: |
| Elastomeric | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Timber | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gangways - removable | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mooring facilities (including bollards) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Mooring quick release hooks | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Pontoons - floating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Slipways (incorporating rails, ramps, runners and winching systems) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Wharves, dolphins and jetties | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Salvage machinery: |
| Boilers, vertical | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Engine hoisting | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Pumps: |
| Centrifugal, direct acting, and connections | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Duplex boiler feed | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| High
lift service vehicles (including catering, lavatory, maintenance and
water vehicles) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| 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 |
| Electronic information storage services: |
| Data centre cooling assets: |
| Computer room air handling (CRAH) units (including chilled water systems) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Water buffer tanks | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Hot water systems (excluding piping): |
| Electric | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Gas | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Solar | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hydronic assets: |
| Water heaters | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Water pumps: |
| Multi-storey | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Rainwater tanks | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Single residence pressure pumps | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Kitchen assets: |
| Water filters, electrical | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Sonicators (including water bath sonicators and sonicators with probes) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water baths (including refrigerated and shaking water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Water purification systems | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Laboratory analytical equipment and instruments: |
| Water baths (including ultrasonic water baths) | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Water purification systems | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Laboratory analytical equipment and instruments: |
| Water baths | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Packaging services: |
| Fruit and vegetables pack houses assets used off farm: |
| Banana assets: |
| Water troughs | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| General assets: |
| Receival hoppers (including water dumps) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Podiatry services: |
| Podiatrists' assets: |
| Electric nail drills: |
| Water and alcohol based spray drills | 4 years | 50.00% | 25.00% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Hot water dispensers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Support assets: |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Play area assets: |
| Water play area filtration assets and water pumps | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Treadmills (including water types) | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Walkers (including water walkers) | 20 years | 10.00% | 5.00% | 1 Jul 2021 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Water treatment assets: |
| Filter system assets (including reverse osmosis) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tanks | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| 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 |
| Water pressure cleaners | 3 years | 66.67% | 33.33% | 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: |
| Hot water systems | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| 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 |