| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Compost phase 1 assets: |
| Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Lifting and handling assets: |
| Forklifts - see Table B Forklifts |
| Oil and fat manufacturing: |
| Support assets: |
| Forklifts - see Table B Forklifts |
| Cereal and pasta product manufacturing: |
| Product and raw material receiving and handling assets: |
| Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Basic inorganic chemical manufacturing: |
| Salt manufacturing and refining assets: |
| Forklifts - see Table B Forklifts |
| Rigid and semi-rigid polymer product manufacturing: |
| Forklifts - see Table B Forklifts |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Handling assets: |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| Metal stamping and blanking assets: |
| Steel coil and steel sheet handling assets: |
| Forklifts - see Table B |
| Wooden furniture and upholstered seat manufacturing: |
| Support assets: |
| Forklifts - see Table B Forklifts |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Forklifts used in waste handling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Forklifts not used in waste handling | 11 years | 18.18% | 9.09% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Forklifts | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| WHOLESALE TRADE: |
| Lifting and handling assets: |
| Forklifts - see Table B Warehouse and distribution centre equipment and machines |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| Forklift fuel tanks: |
| Galvanised steel or steel tanks coated with zinc rich enamel | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Aluminium tanks | 12 years | 16.67% | 8.33% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Forklifts: |
| Container handling | 7 ½ years | 26.67% | 13.33% | 1 Jul 2002 |
| General handling | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Forklifts - see Table B |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Marina operation: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Forklift attachments | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2015 |