| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Alignment, positioning and verification assets: |
| Axle
and frame alignment assets (including frame presses) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trackwork
(incorporating rails, sleepers, ballast, permanent way/top 600, and
integral bridges, culverts and tunnels): |
| Freight
(trackwork used by vehicles with gross axle loads of 30 tonnes and
below per vehicle): |
| Heavy haul (trackwork carrying >20 GMT per annum) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Light haul (trackwork carrying <1 GMT per annum) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Medium
haul (trackwork carrying between 1 GMT and 20 GMT per annum) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Freight
(trackwork used by vehicles with gross axle loads above 30 tonnes per
vehicle) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle service and inspection lane assets: |
| Floor unit assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Stands (including axle stands, engine stands and transmission stands) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |