| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Grain, cotton, peanut and rice assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Nursery and floriculture production: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Turf growing assets: |
| Chemical spraying assets: |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| MINING: |
| Oil and gas extraction: |
| Gas production assets: |
| Central production facility assets: |
| Utility air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Utility locator (underground service locator) assets: |
| Ground penetrating radars (GPRs) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Magnetic locators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Service locators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Signal generators | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Signal tracer for locators | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Finishing assets: |
| Presses (including flat, utility and scissor legger presses): |
| Air operated, semi automatic | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Manual | 20 years | 10.00% | 5.00% | 1 Jul 2011 |