| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Inflatable boats (excluding rigid hull inflatable boats) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Pedal boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sail boats (not longer than 6 metres and including 'off the beach' boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Ski boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Thrill boats (including jet boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Work
vessels (including barges, coastal supply boats, dredges, general work
boats, landing craft, launches, lighters, line boats, pilot boats,
runabouts and tug boats): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fire safety and rescue assets: |
| Rescue boats: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Inflatable | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Marina operation: |
| Boat cradles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Boat storage racks | 10 years | 20.00% | 10.00% | 1 Jul 2002 |