| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Oil production assets: |
| Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Floating storage and offloading (FSO) vessels (incorporating mooring systems) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| RETAIL TRADE: |
| Floor coverings (removable without damage): |
| Floating timber | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Port assets: |
| Navigational aids: |
| Offshore beacons, channel markers and lead lights: |
| Floating buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Other facilities: |
| Dry docks (including floating dry docks) | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Pontoons - floating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Floor coverings (removable without damage): |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Chairs: |
| Fallout/floating/princess | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Marina operation: |
| Marina - wet berths (incorporating piling, decking and floating pontoons) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |