| AGRICULTURE, FORESTRY AND FISHING: |
| Beef cattle feedlots: |
| Cattle pen assets: |
| Cattle pen infrastructure assets: |
| Feed roads | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| MANUFACTURING: |
| Bakery product manufacturing (non-factory based): |
| Sugar milling assets: |
| Cane delivery assets: |
| Cane bin assets: |
| Road bins | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Distribution, handling and storage assets: |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Sweepers - road sweepers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| CONSTRUCTION: |
| Road rollers | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Motor vehicles and trailers: |
| Buses having a gross vehicle mass of more than 3.5 tonnes | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): |
| Generally | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Hire cars: |
| Cars
used to provide basic service ride-sourcing, ride-hailing or
ride-sharing services (e.g. uberX) | 8 years | 25.00% | 12.50% | 1 Jul 2016 |
| Generally
(including cars used to provide premium service ride-sourcing,
ride-hailing or ride-sharing services e.g. UberBLACK) | 6 years | 33.33% | 16.67% | 1 Jul 2016 |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Taxis | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Light
commercial vehicles designed to carry a load of one tonne or greater
and having a gross vehicle mass of 3.5 tonnes or less | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Limousines: |
| Sedan limousines | 6 years | 33.33% | 16.67% | 1 Jul 2016 |
| Stretch limousines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Trailers having a gross vehicle mass greater than 4.5 tonnes | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Trailers having a gross vehicle mass of 4.5 tonnes or less: |
| Aluminium,
galvanised steel, galvanised hot dipped steel and powder coated
trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Mild steel trailers (painted and unpainted) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trucks
having a gross vehicle mass greater than 3.5 tonnes (excluding off
highway trucks used in mining operations) | 15 years | 13.33% | 6.67% | 1 Jan 2005 |
| Rail freight and passenger transport services: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Road marking assets: |
| < 100 litre capacity | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| 100 to 500 litre capacity | 9 years | 22.22% | 11.11% | 1 Jan 2006 |
| > 500 litre capacity | 11 years | 18.18% | 9.09% | 1 Jan 2006 |
| Line grinders (walk behind) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Sweepers, hard floor: |
| Road sweeper trucks (including sweepers) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |