| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Chair head grips | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chairs, T-bars and pomas | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Communication assets: |
| Communications cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Communications cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Oversnow transport assets: |
| Oversnow transporters | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Skidoos | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Ropes: |
| Main hauling rope for detachable lifts etc | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Main hauling rope for fixed grip, t-bars lifts etc | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Weather stations | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Standby power drives | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Tower heads and structures | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Quad bikes/All-terrain vehicles (ATVs) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |