| AGRICULTURE, FORESTRY AND FISHING: |
| Sheep farming: |
| Dipping and spraying assets for parasite control: |
| Mobile plunge dips | 5 years | 40.00% | 20.00% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Saws: |
| Mobile | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Other agriculture and fishing support services: |
| Pulse and seed processing assets: |
| Product and raw material handling and receiving assets: |
| Tubulators/Mobile belt conveyors/Belt shifters | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| MINING: |
| Surface mobile mining machines: |
| Bucket wheel excavators | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Compressors | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Cranes | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Dozers | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Draglines | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Drill rigs (Production) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Electric rope shovels | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Generators | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Hydraulic excavators (including hydraulic front shovels) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Lighting systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Scrapers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Skid steer loader | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Tool carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Compressors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous haulage systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Continuous miners | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Drill rigs: |
| Diamond | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Production | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Feeder breakers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Graders | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Jumbos | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Load-haul-dump machines | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Long-wall equipment: |
| Armoured face conveyors | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Beam stage loaders | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Hydraulic pump modules | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Hydraulic roof supports | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Impact crushers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mobile conveyors tail end | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Shearers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Shearer carriers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Maintenance vehicles | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Personnel transporters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Raise borers and down reamers | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Roof bolters | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Scissor lifts | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Shuttle cars | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Skid steer loaders | 12 years | 16.67% | 8.33% | 1 Jul 2002 |
| Underground haulage trucks | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Wheel loaders | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Construction material mining: |
| Crushers: |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Mobile pump stations | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Cement silos: |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Drilling assets: |
| Mobile fluid tanks | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral mining support services: |
| Blasting assets: |
| Mobile processing units (MPUs): |
| Surface |
| Motor
vehicles - see Table B Motor vehicles and trailers |
| MPUs | 9 years | 22.22% | 11.11% | 1 Jul 2017 |
| Underground MPUs (incorporating motor vehicle and MPU) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| MANUFACTURING: |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Mobile ice boxes | 7 years | 28.57% | 14.29% | 1 Jul 2016 |
| Wine and other alcoholic beverage manufacturing: |
| Grape handling assets: |
| Electronic scales (mobile) | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Green mill plant: |
| Log yard equipment: |
| Fixed and mobile cranes | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Mobile equipment (including log loaders with log grabs) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Ready-mixed concrete manufacturing: |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Roll
formers (incorporating entry guides, fixed and height adjustable pinch
rollers, drive motor and gearboxes, base and power supply unit): |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Dust and fume extraction assets: |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Weighers: |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Aircraft manufacturing and repair services: |
| Mobile cranes | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bins: |
| Domestic mobile bins (plastic) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Industrial mobile rubbish bins (metal) | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Industrial mobile rubbish bins (plastic) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Bins: |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Bins: |
| Mobile bins (including rubbish bins) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| CONSTRUCTION: |
| Concreting assets: |
| Mobile concrete pumping units | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Cranes (mobile): |
| Light and medium | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Heavy (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Tower and hoists | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Cranes: |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers |
| Television broadcasting: |
| Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers |
| Transmitting masts (for mobile production vehicles) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Telecommunications services: |
| Mobile telecommunications assets: |
| Base station assets: |
| Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Towers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Base station controller hardware | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mobile switching centre hardware | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Traffic management signs: |
| Traffic lights - mobile | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Residential property operators: |
| Security and monitoring assets: |
| Security systems: |
| Global System for Mobiles (GSM) units | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Rail surveying assets: |
| Mobile rail surveying equipment | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Veterinary services: |
| Veterinarians' assets: |
| X-ray assets (excluding direct radiography assets): |
| Mobile or portable x-ray units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Natal care assets (including incubators, infant warmers and mobile infant warmers) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Hoists: |
| Mobile (floor, full, standing) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Mobile suction machines | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Shower trolleys/mobile baths | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| 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): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Vehicle service and inspection lane assets: |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Smash repair assets: |
| Painting assets: |
| Infrared paint dryers: |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Vacuum dust collection mobile units | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Brake testers (including in-ground and mobile roller brake testers) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Lifting assets: |
| Cranes: |
| Portable
cranes generally (including engine cranes, engine hoists, floor cranes,
mobile gantries, shop cranes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |