Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p72
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 72/202)
Character Range: 665526–682646

refining
(17010)
ASSET                                                                                                                                                                                                                                                                                                                                                                     LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
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 - see Table A Oil and gas extraction (07000)
Oil refinery assets:
 Assets used in acid, caustic or clay treating,  alkylation, polymerisation or sour water stripping                                                                                                                                                                                                                                                                       15            *         1 Jul 2002
 Assets used in sulphur recovery:
  Generally                                                                                                                                                                                                                                                                                                                                                               15            *         1 Jul 2002
  Sulphur pits                                                                                                                                                                                                                                                                                                                                                            10            *         1 Jul 2002
 Assets used in other processes:
  Air compressors                                                                                                                                                                                                                                                                                                                                                         30            *         1 Jul 2002
  Catalyst regenerators                                                                                                                                                                                                                                                                                                                                                   20            *         1 Jul 2002
  Chemical injection systems                                                                                                                                                                                                                                                                                                                                              5             *         1 Jul 2002
  Coke drums                                                                                                                                                                                                                                                                                                                                                              20            *         1 Jul 2002
  Distillation columns                                                                                                                                                                                                                                                                                                                                                    30            *         1 Jul 2002
  Drums:
   Generally                                                                                                                                                                                                                                                                                                                                                              20            *         1 Jul 2002
   Used in amine treating, bitumen blowing,     potassium carbonate treating or vacuum                                                         distillation                                                                                                                                                                                                               15            *         1 Jul 2002
  Electric desalters                                                                                                                                                                                                                                                                                                                                                      25            *         1 Jul 2002
  Expansion turbines                                                                                                                                                                                                                                                                                                                                                      25            *         1 Jul 2002
  Fans/blowers                                                                                                                                                                                                                                                                                                                                                            30            *         1 Jul 2002
  Filters/coalescers:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating, continuous coking,     delayed coking, potassium carbonate                                                         treating, visbreaking or vacuum distillation                                                                                                                                                                                20            *         1 Jul 2002
  Flare stacks                                                                                                                                                                                                                                                                                                                                                            25            *         1 Jul 2002
  Flare tips                                                                                                                                                                                                                                                                                                                                                              5             *         1 Jul 2002
  Fractionating columns                                                                                                                                                                                                                                                                                                                                                   30            *         1 Jul 2002
  Furnaces:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in continuous coking, delayed coking     or visbreaking                                                                                                                                                                                                                                                                                                           20            *         1 Jul 2002
  Gas absorbers:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating or potassium     carbonate treating                                                                                                                                                                                                                                                                                                             20            *         1 Jul 2002
  Gas adsorbers                                                                                                                                                                                                                                                                                                                                                           25            *         1 Jul 2002
  Heat exchangers:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating, bitumen blowing,     catalytic de‑waxing, continuous coking,                                                         delayed coking, hydrodesulphurisation,                                                         hydrotreating, potassium carbonate treating,                                           vacuum distillation or visbreaking  20            *         1 Jul 2002
  Jet ejectors                                                                                                                                                                                                                                                                                                                                                            20            *         1 Jul 2002
  Liquid extraction columns:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating                                                                                                                                                                                                                                                                                                                                                 20            *         1 Jul 2002
  Piping                                                                                                                                                                                                                                                                                                                                                                  30            *         1 Jul 2002
  Process gas compressors                                                                                                                                                                                                                                                                                                                                                 30            *         1 Jul 2002
  Pumps:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating, bitumen blowing,     catalytic de‑waxing, continuous coking,                                                         delayed coking, potassium carbonate                                                         treating, vacuum distillation or visbreaking                                                                                  20            *         1 Jul 2002
  Reactors                                                                                                                                                                                                                                                                                                                                                                25            *         1 Jul 2002
  Rotary filters                                                                                                                                                                                                                                                                                                                                                          20            *         1 Jul 2002
  Scrubbers                                                                                                                                                                                                                                                                                                                                                               25            *         1 Jul 2002
  Side stream strippers                                                                                                                                                                                                                                                                                                                                                   25            *         1 Jul 2002
  Storage tanks:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating, merox extraction,     merox sweetening or potassium carbonate                                                         treating                                                                                                                                                                                                                 20            *         1 Jul 2002
  Strippers:
   Generally                                                                                                                                                                                                                                                                                                                                                              25            *         1 Jul 2002
   Used in amine treating or potassium     carbonate treating                                                                                                                                                                                                                                                                                                             20            *         1 Jul 2002
 Bunds (other than formed with earth)                                                                                                                                                                                                                                                                                                                                     100