| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Aircraft manufacturing and repair services: |
| Hand tools, powered: |
| Battery | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools |
| CONSTRUCTION: |
| Power tools: |
| Hand tools: |
| Battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Voice picking assets: |
| Battery chargers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Telecommunications services: |
| Mobile telecommunications assets: |
| Base station assets: |
| Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Power tools: |
| Hand tools - battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Lighting assets: |
| Power packs (including battery packs and compact flash generators) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Battery load testers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tools: |
| Hand held power tools (air, battery and electric) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |