| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): |
| Generally | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Hire cars: |
| Cars
used to provide basic service ride-sourcing, ride-hailing or
ride-sharing services (e.g. uberX) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Generally
(including cars used to provide premium service ride-sourcing,
ride-hailing or ride-sharing services e.g. UberBLACK) | 6 years | 33.33% | 16.67% | 1 Jul 2016 |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Taxis | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Light
commercial vehicles designed to carry a load of one tonne or greater
and having a gross vehicle mass of 3.5 tonnes or less | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |