| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Harvesting assets: |
| Fuel trailers | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Nursery and floriculture production: |
| General assets: |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Turf growing assets: |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2006 |
| Vegetable growing (outdoors) and sugar cane growing: |
| Harvesting assets: |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Fruit and tree nut growing: |
| Coffee, olive and tree nut growing assets: |
| Harvesting assets: |
| Harvesters: |
| Trailers | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| Fruit growing assets: |
| Harvesting assets: |
| Trailers (including grape chaser bins) | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Sheep farming: |
| Sheep
handling assets (including autodrafter, conveyor, cradle, crate,
crutching trailer, elevator, ewe lifter, handler, hydraulic lift,
rollover unit, shearing table, weigh crate, winch used to lift sheep) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Log trailers | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| MINING: |
| Other non-metallic mineral mining and quarrying n.e.c.: |
| Salt harvesting assets: |
| Trailers | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| Batch mixing assets: |
| Batch
mixing units (excluding batch mixing units incorporated with trailers) | 8 years | 25.00% | 12.50% | 1 Jul 2018 |
| Trailers (incorporating batch mixing unit and trailer) | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Mineral mining support services: |
| Blasting assets: |
| Mobile processing units (MPUs): |
| Surface |
| Motor
vehicles - see Table B Motor vehicles and trailers |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Milk tankers (incorporating tank and trailer) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Hydraulic lift trailers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Ready-mixed concrete manufacturing: |
| Cement
tankers (incorporating tank and trailer) - see Table B Motor vehicles
and trailers, trailers having a gross vehicle mass greater than 4.5
tonnes |
| Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Truck transit mixers: |
| Trucks - see Table B Motor vehicles and trailers |
| Volumetric concrete batching trucks: |
| Trucks - see Table B Motor vehicles and trailers |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Die change over assets (die trailers, die trucks, die trolleys etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle body and trailer manufacturing: |
| Bus
vehicle body assembly assets (on supplied motor and chassis) - see
Table A Motor vehicle manufacturing (23110), bus and truck manufacturing
assets (including bus vehicle body assembling assets and truck body
manufacturing assets) |
| Truck
body manufacturing assets - see Table A Motor vehicle manufacturing
(23110), bus and truck manufacturing assets (including bus vehicle body
assembling assets and truck body manufacturing assets) |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste treatment and disposal services: |
| Transfer stations and landfill operation assets: |
| Transfer trailers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Trailers - see Table B Motor vehicles and trailers |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| 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: |
| Railway rolling stock: |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Trailers | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Grips' assets: |
| Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers |
| 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Portable
structures (sheds, site office trailers, portable toilets and washrooms
etc) used for a temporary period in offsite locations (e.g.
construction sites) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Recreational vehicles: |
| Caravans and camper trailers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Pressure washers: |
| Trailer or truck mounted | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Gardening services: |
| Arboriculture and gardening services: |
| Trailers used to carry tree and grass clippings | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Support assets: |
| Horse trucks - see Table B Motor vehicles and trailers |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Trailers: |
| Generally
(including comb trailers and tilt trailers) - see Table B Motor
vehicles and trailers |
| Service
trailers (incorporating built-in hoses, built-in pumps, built-in tanks
etc) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| General assets: |
| Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally |