| MINING: |
| Mineral exploration services: |
| Exploration assets: |
| Geophysical survey assets: |
| Airborne
geophysical assets (including magnetometers, receivers and
transmitters): |
| Aircraft integrated | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Aircraft demountable | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| MANUFACTURING: |
| Aircraft manufacturing and repair services: |
| Air compression assets: |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 15.38% | 7.69% | 1 Jul 2020 |
| Portable: |
| Reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance stands (including rigs and engine stands) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Test cell tunnels | 40 years | 5.00% | 2.50% | 1 Jul 2020 |
| Air start units | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Borescope equipment: |
| Fixed probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Flexible probes | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Light source | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Video scopes | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Cabin pressurisation test units | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Carbon fibre cutters used in manufacturing | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Computer numerical control (CNC) machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Cranes (gantry and overhead) | 25 years | 8.00% | 4.00% | 1 Jul 2020 |
| Degreasing machines (including washing machines) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Elevating work platforms: |
| Boom lifts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hand tools, manual (including screw drivers, spanners, wrenches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Hand tools, powered: |
| Air | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Battery | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Hydraulic power units (including hydraulic mules) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Industrial autoclaves | 30 years | 6.67% | 3.33% | 1 Jul 2020 |
| Industrial ovens | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Jacks | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Maintenance work platforms | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Metal working precision machines (including automatic lathes, milling machines, jig borers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Mobile cranes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Nitrogen carts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Oxygen carts | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Robots | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Sandblasters | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Sheet metal machines (including benders and folders, guillotines and roll formers) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Tow bars | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tow tractors: |
| Generally (excluding remote controlled tugs) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Remote controlled tugs | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Tyre bead breakers | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Welders - see Table B Welders |
| WHOLESALE TRADE: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other air and space transport: |
| Aircraft: |
| Aeroplanes: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Helicopters: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Airport operations and other air transport support services: |
| Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) |
| Aircraft training assets: |
| Flight simulators | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Link trainers | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Airport assets: |
| Fuel supply assets: |
| Aircraft fueller vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft hydrant dispenser vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Ground support assets: |
| Aircraft loader/unloader vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft stairs: |
| Manual | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Vehicle mounted | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft): |
| Fixed wing | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Rotary wing | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| Professional photographic services: |
| Support assets: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| ARTS AND RECREATION SERVICES: |
| Museum operation: |
| Museum displays in aircraft/war museums | 100 years | 2.00% | 1.00% | 1 Jan 2001 |