| AGRICULTURE, FORESTRY AND FISHING: |
| Forestry and logging: |
| Logging plant: |
| Snigging
plant (including cable and grapple skidders, wheel loaders with log
grabs, bulldozers, excavators, arches and winches) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| MINING: |
| Surface mobile mining machines: |
| Bucket wheel excavators | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Hydraulic excavators (including hydraulic front shovels) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Excavators | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Excavators and front end loaders | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Hydraulic excavators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mini excavators | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Cemetery assets: |
| Mini excavators and skid steer loaders | 10 years | 20.00% | 10.00% | 1 Jul 2020 |