| AGRICULTURE, FORESTRY AND FISHING: |
| Tractors | 12 years | 16.67% | 8.33% | 1 Jul 2007 |
| Nursery and floriculture production: |
| Turf growing assets: |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| MINING: |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Tractors | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| MANUFACTURING: |
| Aircraft manufacturing and repair services: |
| Tow tractors: |
| Generally (excluding remote controlled tugs) | 20 years | 10.00% | 5.00% | 1 Jul 2020 |
| Remote controlled tugs | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Airport assets: |
| Ground support assets: |
| Tow tractors | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Tractors, baggage | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Tractor trolleys (including baggage and container trolleys, and dollies) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Tractors | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Tractor attachments: |
| Roller mowers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Slashers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| 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): |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |