| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Bale
handling attachments (including accumulator grabs, bale stackers, hay
forks/spikes/spears (incorporating metal frame), round bale grabs) | 12 years | 16.67% | 8.33% | 1 Jan 2007 |
| Mower conditioners: |
| Self-propelled: |
| Attachments | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Windrowers: |
| Self-propelled: |
| Attachments | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Cleaning and mulching assets: |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| Fruit growing assets: |
| Cleaning and mulching assets: |
| Sweeper attachments | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Grips' assets: |
| Dolly and camera attachments | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Tractor attachments: |
| Roller mowers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Slashers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Operating tables and attachments: |
| Electronic | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Mechanical | 13 years | 15.38% | 7.69% | 1 Jan 2003 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |