| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: |
| Flux making assets: |
| Lime
kilns (incorporating rollers, tyres, support structures, drives, motors
and gearboxes) | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Aircraft manufacturing and repair services: |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Tyre bead breakers | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Compressed air assets: |
| Air compressors: |
| Reciprocating | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Rotary vane | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air driers and dehumidifiers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Air receivers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hose reels | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reticulation lines: |
| Aluminium | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Copper | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Stillages | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Wheel alignment machines | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Wheel balancing machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel balancing plates, flanges and finger adaptors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Wheel lifters (incorporating tyre spreaders) | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Measuring assets: |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre conveyors: |
| Horizontal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vertical | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Tyre fitting machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tyre inflators (automatic and manual) | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Wheel lifter incorporating tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel service assets: |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |