| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hop growers' plant: |
| Hop picking machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Kilns | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Fruit and tree nut growing: |
| Horticultural plants: |
| Citrus: |
| Grapefruits | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Lemons | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Limes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mandarins | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Oranges | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Grape: |
| Grapevines, dried | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, table | 15 years | 13.33% | 6.67% | 1 Oct 2004 |
| Grapevines, wine | 20 years | 10.00% | 5.00% | 1 Oct 2004 |
| Nuts: |
| Almonds | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Cashews | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Chestnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Hazelnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Jojoba | 30 years | 6.67% | 3.33% | 1 Jul 2001 |
| Macadamia | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pecans | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pistachios | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Walnuts | 25 years | 8.00% | 4.00% | 1 Jul 2001 |
| Pome: |
| Apples | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Pears | 25 years | 8.00% | 4.00% | 1 Jan 2001 |
| Stone fruit: |
| Apricots | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cherries | 18 years | 11.11% | 5.56% | 1 Jan 2001 |
| Nectarines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Olives | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Peaches | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Plums | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Prunes | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Tropical: |
| Avocados | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Mangoes | 30 years | 6.67% | 3.33% | 1 Jan 2001 |
| Poultry hatcheries: |
| Chilled water plants | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Cable systems (including winches and high leads) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Forwarders | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Harvesters and feller bunchers (includes heads) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Log trailers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Saws: |
| Mobile | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Portable chain | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| 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 |
| Fishing: |
| Fishing plant: |
| Commercial
vessels and support assets - see Table A Water transport and support
services (48100 to 48200 and 52110 to 52190) |
| Fish holding baskets | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Purse seine fishing net | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| MINING: |
| Workshop plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Oil and gas extraction: |
| Gas production assets: |
| Coal seam gas extraction assets: |
| Water assets: |
| Water
treatment facility assets (including desalination plants, reverse
osmosis, brine concentration and crystallisation assets) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| MANUFACTURING: |
| Meat processing: |
| Rendering plant: |
| Bagging/weigh batching machines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Blood
drying equipment (includes blood holding tanks, agitated holding tanks,
coagulators, driers, decanters and dried blood hoppers) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Decanters/centrifuges | 12 years | 16.67% | 8.33% | 1 Jan 2001 |
| Environmental
control equipment (including condensers and associated equipment,
bio-filters, air-scrubbers, after-burners and dissolved air flotation
systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Feathrolysers/feather hydrolysers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Magnets | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Mills | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Mincers/grinders | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Pans and screens (includes percolator pans/screen and shaker screens) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Pre-breakers/pre-hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screw and bucket elevators | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screw presses/expeller presses | 13 years | 15.38% | 7.69% | 1 Jan 2001 |
| Separators/polishers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tallow storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste heat evaporators | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Wine and other alcoholic beverage manufacturing: |
| Support assets: |
| Reverse osmosis plant | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Wool scouring: |
| Wool and fleece scouring and carbonising assets: |
| Dust extraction plant | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Natural textile manufacturing: |
| Cotton manufacturers' machinery: |
| Gas producer plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Leather tanning, fur dressing and leather product manufacturing: |
| Tanners' plant: |
| General plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Modern plant used in 'wet' process | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Rope, cordage and twine manufacturing: |
| Rope and twine manufacturers' plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Textile finishing and other textile product manufacturing: |
| Flock manufacturing plant: |
| Carding machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| General plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Footwear manufacturing: |
| Boot and shoe-making machinery: |
| Machinery and general plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Log sawmilling and timber dressing: |
| Saw milling equipment: |
| Dry or planner mill plant: |
| Generally
(includes multi saw/trimmer, pack docker, planner/molder, resaw or
optimiser docker, stress grader and tilt hoist) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Tray sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Green mill plant: |
| Edger line plant (includes board edger and resaw) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heating plant (includes storage bins/silos) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Kiln drying plant: |
| Generally
(includes kiln trolleys/carriages, traverser and weights) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Timber drying kilns and reconditioners | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Main
saw line plant (includes saws, chipper canter, board separator and cant
turner) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sorter and trimming line plant: |
| Generally (includes grade mark reader and multi trimmer) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stackers | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Vertical bin sorters | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Log
debarking plant (includes decks, carriages, hydraulic grabs and fixed
cranes, butt reducer, debarker, kicker sorter and bins/pockets) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Log, lumber and waste transfer equipment | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| 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 |
| Watering systems | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Miscellaneous plant: |
| Generally
(includes air compressors, extraction systems and pollution and air
monitoring equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Moisture meters | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Saw and knife sharpening equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Walkways | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Waste processing equipment: |
| Bins - waste, chip and fuel | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Chippers, shakers/screens and hoggers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other wood product manufacturing: |
| Clothes peg manufacturing plant (wood) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Case-making plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Cork manufacturers' plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Frame (picture) manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Joinery plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Wood working plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Reconstituted wood product manufacturing: |
| Heat plant and boiler assets | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Pulp, paper and converted paper product manufacturing: |
| Pulp and paper mill assets: |
| Electrical and instrumentation assets: |
| Power
plant assets (including switchgear, transformers and turbo generators) -
see Table A Electricity supply (26110 to 26400) |
| Paper stationery manufacturing: |
| Stationers' manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Basic organic chemical manufacturing: |
| Chemical manufacturing plant (not listed elsewhere): |
| General plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Organic peroxides explosion (cell block) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Basic inorganic chemical manufacturing: |
| Chemical manufacturing plant (not listed elsewhere): |
| General plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Salt manufacturing and refining assets: |
| Wash plant pumps | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Wash plants (removable) | 20 years | 10.00% | 5.00% | 1 Jul 2022 |
| Sulphuric acid plant: |
| Acid chambers (irrespective of raw material used) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Plant: |
| Where pyrites used in manufacture of the acid | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Where natural sulphur (brimstone) so used | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Fertiliser manufacturing: |
| Fertiliser
manufacturing plant (excluding ammonia manufacturing assets and
ammonium nitrate manufacturing assets listed in Table A Basic inorganic
chemical manufacturing (18130)) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Human pharmaceutical and medicinal product manufacturing: |
| Services: |
| Water purification plant | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Cleaning compound manufacturing: |
| Boot and shoe polish manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Explosive manufacturing: |
| Explosives
manufacturing and chemical plant (excluding ammonia manufacturing
assets and ammonium nitrate manufacturing assets listed in Table A Basic
inorganic chemical manufacturing (18130)) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Other basic chemical product manufacturing n.e.c.: |
| Eucalyptus oil plant: |
| Stills (coolers) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Tanks | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rigid and semi-rigid polymer product manufacturing: |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Adhesive manufacturing: |
| Gelatine and glue manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Paint and coatings manufacturing: |
| Ink factory plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Natural rubber product manufacturing: |
| Rubber manufacturers' plant: |
| Moulds | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Process plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Ceramic product manufacturing: |
| Pottery plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Plaster product manufacturing: |
| Plasterboard and cornice manufacturing assets: |
| Plasterboard/cornice plant assets: |
| Chillers (volumetric air-cooled) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dry end handling assets (including bookers, cascades, conveyors and stackers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Dryers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Dunnage assets used to make dunnage | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Forming line assets (including belt conveyors and roller conveyors) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Forming plates | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forming station assets (excluding forming plates and pin mixers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Hydropulpers | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Knives (used for plasterboard or cornice) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Paper
and tape assets (including creasers, magazines, splicing assets, tape
rollers, tension stations and unwinders) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Pin mixers | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Start-up pullers (used for cornice) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ready-mixed concrete manufacturing: |
| Mixers used in wet ready-mixed plants | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Concrete product manufacturing: |
| Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): |
| General plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pallets (aluminium used in extrusion process) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Other non-metallic mineral product manufacturing: |
| Monumental masons' plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Slate works plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Benzine, toluene and xylene plant assets: |
| Distillation
columns, dephlegorators, pumps, tanks, coolers, condensers and pre
heaters | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Napthalene plant assets: |
| Sludge
tanks, pre heaters, distillation columns, tanks, decanters, condensers,
and pumps | 35 years | 5.71% | 2.86% | 1 Jul 2009 |
| Sulphate plant assets: |
| Feed
tanks, evaporators, centrifuge units, conveyors (including belts,
structures, drives and chutes, jet condensers, hot water tanks, driers
including chutes, drives, and support structures, pumps, vibrating
screens, cyclones, and scraper conveyors) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Tar plant assets: |
| Decanters,
make tanks (incorporating scrapers and drives, storage tanks, steam and
electric pumps, liquor tank and strainers) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Non-ferrous metal casting: |
| Tinsmiths' plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Spring and wire product manufacturing: |
| Nail manufacturing plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Spring manufacturers' plant: |
| Cooling furnaces | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Metal coating and finishing: |
| Galvanising plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other fabricated metal product manufacturing n.e.c.: |
| Metal crushing plant (core fragmentised) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Saw-making plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Toolroom assets: |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Basic machinery | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Other motor vehicle parts manufacturing: |
| Piston ring manufacturing plant: |
| Engineering works plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motors | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Overhead gear, equipment, belting etc | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Precision machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Other transport equipment manufacturing n.e.c.: |
| Motorcycle building plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other professional and scientific equipment manufacturing n.e.c.: |
| Watchmakers' plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Jewellery and silverware manufacturing: |
| Jewellers' plant | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other manufacturing n.e.c.: |
| Broom and brush manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Umbrella manufacturers' plant: |
| Cutting boards | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Lathes | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Motors | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power station civil and structural works: |
| Power station buildings, to the extent that they form an integral part of plant | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| RETAIL TRADE: |
| Food retailing: |
| Butchers' plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Drive-in plant: |
| Sound transmission equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Listening units (including posts, wiring and speaker equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screens and screen framing | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Generators: |
| Generator with attached lighting plant | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Bowling balls | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Carpets | 4 years | 50.00% | 25.00% | 1 Jan 2001 |
| Masking units | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pin setters and pin spotters | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Skating rink plant: |
| Fittings (open air) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| General freezing plant and equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Hired ice skating boots | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Roller skates | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Surface (synthetic panels) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Golf courses (miniature): |
| Lighting plant, electric motors, moving parts | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| OTHER SERVICES: |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Support assets: |
| Plant room assets: |
| Air compressors |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Compressors - screw | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2009 |