| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Commercial vessels: |
| Inflatable boats (excluding rigid hull inflatable boats) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fire safety and rescue assets: |
| Rescue boats: |
| Inflatable | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| 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): |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |