| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Trim and final shop assets: |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 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: |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |