| AGRICULTURE, FORESTRY AND FISHING: |
| All terrain vehicles (ATVs) used in primary production activities | 5 years | 40.00% | 20.00% | 1 Jul 2007 |
| Dairy cattle farming: |
| Cattle handling assets: |
| All terrain vehicles (ATVs) | 3 years | 66.67% | 33.33% | 1 Jul 2007 |
| MINING: |
| Underground mobile mining machines: |
| Long-wall equipment: |
| Roof support relocation vehicles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Maintenance vehicles | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Mineral exploration services: |
| Exploration assets: |
| Geophysical survey assets: |
| Down
hole geophysical assets (including acoustic televiewers, callipers,
density tools, dipmeters, draw works, neutron probes, sonic probes,
receiver/transmitter modules and sondes): |
| Vehicle integrated assets | 8 years | 25.00% | 12.50% | 1 Jan 2007 |
| Other mining support services: |
| Gas and oil mining support services (excluding offshore services): |
| Cementing assets: |
| 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 |
| Underground MPUs (incorporating motor vehicle and MPU) | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| MANUFACTURING: |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Automated guided vehicles (AGVs) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Sanitary paper product manufacturing: |
| Packaging assets: |
| Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Printing: |
| Newspaper printing assets: |
| Ancillary assets: |
| Automated
guided vehicles (AGVs) (including laser guided vehicles and track
mounted automated vehicles) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| 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 |
| Truck transit mixers: |
| Trucks - see Table B Motor vehicles and trailers |
| Volumetric concrete batching trucks: |
| Trucks - see Table B Motor vehicles and trailers |
| Iron smelting and steel manufacturing: |
| Assets used in common in iron smelting and steel manufacturing processes: |
| Automated guided vehicles (AGVs) | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Aluminium smelting: |
| Materials handling assets: |
| Anode transport vehicles and hot metal carriers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Battery
assets for warehouse vehicles (including pallet trucks and forklifts) -
see Table B Warehouse and distribution centre equipment and machines |
| Brake hose cleaning machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Calibration assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Door
controls and motor drive systems for rapid roller doors (incorporating
chains, controls, motors and sensors, but excluding doors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dust and fume extraction assets: |
| Fixed
extraction systems (incorporating ducting, extraction arms etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Mobile | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Glycol and water mixing plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hose reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Power
supply assets (including generators) - use any relevant determinations
made for Power supply assets in Table B |
| Racks and shelving | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Stillages, storage bins tote boxes and trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage tanks: |
| Fuel storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Gas
storage tanks (including argon, compressed natural gas (CNG) and
nitrogen gas storage tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Lubricant storage tanks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Tooling: |
| Dies (for press brakes) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Jigs and fixtures | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Moulds (including fibreglass moulds) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Waste oil collection and storage assets | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Waste water treatment assets: |
| Meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pipework | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pumps | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Separators | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Tanks | 30 years | 6.67% | 3.33% | 1 Jul 2011 |
| Water
demineralising plant assets (including containers, pipework, pumps and
reverse osmosis assets) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Weighers: |
| Fixed (weighbridges) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Mobile | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Assembly and body shop assets: |
| Adhesive mixing and dispensing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Alignment, positioning and verification assets: |
| Axle
and frame alignment assets (including frame presses) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Computer
and laser based contact and non- contact devices
(including 'Faro arms') | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dumpy levels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Coupling machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Power tool and rivet gun power packs and rigs | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Power tools: |
| Nut runners (including cables and controllers) | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Others
(including angle grinders, fastening tools, hand operated saws, rivet
guns etc) - see Table B Power tools, hand tools |
| Sawing machines (including aluminium cutting saws, bandsaws and cold saws) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Welding assets: |
| Automatic stud well bowl feeder units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hand
held and portable spot welders (including transformers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| MIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Stud welding machines | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| TIG welders | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Vertical electric welders (pedestal welders) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Welding reels | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Handling assets: |
| Conveyors: |
| Floor
and in-floor conveyors (including belt conveyors, skid conveyors,
skillet conveyors, slat conveyors, turntables etc) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Monorails and overhead conveyors | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Elevating
work platforms - see Table A Rental and hiring services (except real
estate) (66110 to 66400), Elevating work platforms (EWPs) |
| Forklift
trucks (including pallet jacks, pallet stackers and reach trucks) - see
Table B Forklifts |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Pushers, rollers and tug units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Paint shop assets: |
| Booths and ovens: |
| Generally
(including baking/curing ovens, paint mixing booths/rooms,
pre-treatment/sanding booths and wash down booths including cab
degreasers) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Spray booths and combination spray booth baking ovens | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dip
tank electro coating assets (including alkaline cleaner tanks, electro
application tanks, surface conditioner tanks and water rinse tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Infrared paint dryers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Paint proportioning assets: |
| Electronic component proportioning systems | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Paint tinting and colour blending machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Press shop assets: |
| Bending machines: |
| Chassis rail/frame bending machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Folders (including pan brakes) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Press brakes (brake presses) | 25 years | 8.00% | 4.00% | 1 Jul 2011 |
| Tube benders | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Chassis rail drilling/punching machines: |
| Chassis
rail processing machines (incorporating drilling and profiling) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Punching machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drilling machines (bench drills, pedestal drills and pillar drills) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Guillotine shears | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Conventional or non-CNC lathes | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Plasma cutters | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Scribing
and number stamping machines (including chassis number
scribing/stamping machines and vehicle identification number stamping
machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| Air conditioning charging units | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Brake testing units | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Bus
and truck wash assets - see Table A Automotive body, paint and interior
repair n.e.c. (94129), large vehicle wash assets |
| Electrical systems testing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Fluid filling assets: |
| Fluid
filling machines (including coolant, fuel, lubrication and power
steering fluid filling machines) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight aiming equipment | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Torque testing machines (including chassis dynamometers and engine dynamometers) | 12 years | 16.67% | 8.33% | 1 Jul 2011 |
| Wheel alignment assets: |
| Wheel alignment lasers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Wheel
alignment systems (incorporating alignment machines housing computer
hardware and software, probes and sensors) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Metal stamping and blanking assets: |
| Ancillary assets (including building and services assets): |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air dryers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Generally
(including air conditioning assets, air cooling assets, fencing
(removable), fire control and alarm assets, power supply assets) - use
any applicable determination in Table B |
| Steelwork
structures (including access and storage platforms, bollards, ladders
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Blanking and stamping press assets: |
| Presses
(including production presses and production supporting presses such as
die spotting presses, tryout presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Support
assets (including decoilers, loaders, unloaders, pallet transfer, sheet
feeders, crane savers etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Die change over assets (die trailers, die trucks, die trolleys etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Die racks | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dies (stamping dies) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Inspection
and measuring assets (including accelerometers, accuracy measurement
tools, desktop friction and wear testers, dualscopes and measuring and
evaluation machines generally) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Maintenance workshop and tool room assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cutting machines (including gas cutters and plasma cutting machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Exhaust fans | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Hand tools (including portable power tools, sealer guns and spray guns) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Heat treatment assets (including furnaces and quench tanks etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Lifting equipment (including vertical elevators and hoists) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Maintenance
machines and tool room assets generally (including boring machines,
folding machines, grinding machines, guillotines, hydraulic benders and
presses, lapping machines, lathes, milling machines, NC machines and
pipe threaders) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Measuring
assets (including height gauges, micrometers, surface measuring
machines and vernier calipers) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Welders (including ARC welders, MIG welders and TIG welders) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pallets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Production control systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Scrap metal baling assets (including balers and conveying systems) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Steel coil and steel sheet handling assets: |
| Automated guided vehicles (AGVs) (used in blank/stamped parts handling) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coil loaders (including hydraulic carts, lift tables and platforms) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Forklifts - see Table B |
| Overhead cranes and hoists | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Steel coil and steel sheet processing assets: |
| Blank/sheet turnover machines | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Destacking/stacking machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Washing machines | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Air compressors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Air curtains | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control systems (including mimic panels) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Cooling
water supply assets (including cooling towers, storage tanks and water
conditioning/dosing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Dust
and fume extraction assets (including ducting, extraction fans, hoppers
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine pallets | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Lighting (production) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Racks, shelving, stands and tables generally | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Robots
generally (including assembly robots, gantry robots and pick and place
robots etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Safety
assets generally (including guarding, matting, railing etc, where
separately identifiable and not incorporated into an existing asset) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Swarf
and machining line coolant separation and refrigeration systems
(incorporating coolant circulation pumps and tanks, outfeed extractors,
refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tooling assets: |
| Electronic
and laser tool pre-setting and setting machines (including coordinate
measurement machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tooling (for drills, lathes, mills etc) | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Engine assembly and engine component sub- assembly assets: |
| Adhesive
application assets used in form-in-place gasket systems etc (including
adhesive unloading equipment and robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Assembly
and sub-assembly assets generally (including assembly machines,
balancing machines, bearing shell detection assets, crank and piston
spin test machines, oil filling machines etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Coding
assets (including automated ink or spray jet coders and automated pin
coding stamping machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Nut runner assets: |
| Automated
nut runner and fastening systems (incorporating cables and controllers,
and including bolt torquing robots) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Manually
operated nut runners (pre-torque applications etc) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Power tools generally | 3 years | 66.67% | 33.33% | 1 Jul 2012 |
| Engine
component machining line assets (including broaching machines,
deburring machines, gauging machines, honing machines, leak testing
machines, machining centres, pallet loading systems, surface grinding
machines, transfer machines, washing machines etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Engine
function testing assets (including cold test machines, engine
dynamometers, engine ignition testing machines and hot test machines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Handling assets: |
| Conveyors: |
| Elevating
conveyors (including engine block elevating conveying assets etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Floor
and in-floor standalone conveyors (including belt conveyors, infeed and
outfeed conveyors) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Monorails and overhead conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Cranes
and hoists (including bridge cranes, gantry cranes, overhead cranes and
turnover cranes) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Lifting fixtures, magnets, slings etc | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Toolroom assets: |
| Benches
and cutting tables (including magnetic field benches, marking out
tables, welding benches etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Degreasing
plant systems (incorporating float valves, hoists, monorails, pumps
etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Heat treatment assets (including furnaces and quench tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Tool
grinding and maintenance machines (including boring machines, broach
sharpening machines, grinding machines, guillotines, lapping machines,
milling machines, toolroom lathes etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Washing
machines and tanks (including ultrasonic cleaners/washers and other hot
solvent small parts washing assets) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Welders (ARC welders, MIG welders etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters
and sensors (including chart recorders, dosing meters, level meters,
level sensors and pH method meters and sensors etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Pumps (including dosing pumps, recirculation pumps etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Tanks
and pools (including recycling tanks, sludge tanks and pools, storage
tanks etc) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Waste
treatment assets generally (including dosing systems, flotation waste
treatment systems, heaters, oil removing systems, skimmers and sludge
presses etc) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing plant (not listed elsewhere): |
| Basic machinery | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Tooling
(i.e. jigs, dies, press tools and specialty attachments such as working
heads and work-holding tools) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) |
| 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) |
| Other motor vehicle parts manufacturing: |
| Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets |
| Piston ring manufacturing plant: |
| Engineering works plant | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Motors | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Overhead gear, equipment, belting etc | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Precision machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Railway rolling stock manufacturing and repair services: |
| Support assets: |
| Control
system assets (including supervisory control and data acquisition
(SCADA) systems and vehicle preparation systems) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Vehicle progression systems assets (including rabbits) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Solid waste collection services: |
| Bin delivery vehicle cranes/bin and skip lifters | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| WHOLESALE TRADE: |
| Trailers - see Table B Motor vehicles and trailers |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles |
| 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 |
| 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 |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Trackwork
(incorporating rails, sleepers, ballast, permanent way/top 600, and
integral bridges, culverts and tunnels): |
| Freight
(trackwork used by vehicles with gross axle loads of 30 tonnes and
below per vehicle): |
| Heavy haul (trackwork carrying >20 GMT per annum) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Light haul (trackwork carrying <1 GMT per annum) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Medium
haul (trackwork carrying between 1 GMT and 20 GMT per annum) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Freight
(trackwork used by vehicles with gross axle loads above 30 tonnes per
vehicle) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| Rescue and recovery vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Track and maintenance assets: |
| Maintenance vehicles | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Water transport and support services: |
| Commercial vessels: |
| Passenger
vessels (including cruise vessels, skippered charter vessels, vehicle
and passenger ferries, semi submersible vessels and water taxis): |
| Longer than 10 metres | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Not longer than 10 metres | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Rescue vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Fire safety and rescue assets: |
| Fire fighting vehicles | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Fuel supply assets: |
| Aircraft fueller vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft hydrant dispenser vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Ground support assets: |
| Aircraft loader/unloader vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft stairs: |
| Vehicle mounted | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| High
lift service vehicles (including catering, lavatory, maintenance and
water vehicles) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery chargers: |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Other | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Handling assets: |
| Battery tuggers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racking roller beds | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Transfer carts | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Washers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Radio frequency terminal assets: |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| 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 |
| Transmitting masts (for mobile production vehicles) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Recreational vehicles: |
| Campervans and motorhomes: |
| Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicles having a gross vehicle mass of 3 tonnes or less | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Caravans and camper trailers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| Laser scanners - vehicle mounted - ground LIDAR | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Unmanned aerial vehicles (drones/remotely piloted aircraft): |
| Fixed wing | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Rotary wing | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| Unmanned surface vehicles | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Professional photographic services: |
| Support assets: |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Quad bikes/All-terrain vehicles (ATVs) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Support assets: |
| Horse trucks - see Table B Motor vehicles and trailers |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Air conditioning assets: |
| Refrigerant leak detectors | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Refrigerant management systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Refrigerant recovery and recycling machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vacuum pumps | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Air tools (including ratchet guns) | 2 years | 100.00% | 50.00% | 1 Jul 2011 |
| Automatic transmission flush and fill machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Battery chargers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Battery testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake fluid testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake shoe riveters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Brake system flushers | 5 years | 40.00% | 20.00% | 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 |
| Continuous diesel engine particulate testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Cooling system flushers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Decelerometer brake testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Engine analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Electrical test benches | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oscilloscopes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Scan tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Diesel engine emission testers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Drill presses | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Drive-on plate brake, steering and suspension testing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Drive-on shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Dual wheel removers | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Engine cranes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust gas analysers for petrol engines: |
| Computer operated | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Standalone | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Exhaust stands | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Flywheel grinders | 13 years | 15.38% | 7.69% | 1 Jul 2011 |
| Hand tools | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Headlight testers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Hydraulic brake hose machines | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Hydraulic presses | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Jacks: |
| 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 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Used for heavy vehicle repairs | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Vehicle positioning jacks | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Lathes | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Measuring assets: |
| Micrometers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Tension wrenches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Noise level meters | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oil and grease delivery systems: |
| Bunding: |
| Polyethylene (PE) pallets | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Distribution lines: |
| Polyethylene (PE) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Rubber | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Guns and pumps | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Reels: |
| Plastic | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Steel | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Tanks (including waste oil tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Oil filter crushers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Parts cleaners and washers | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Pipe and tube benders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pipe and tube saws and cutters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Power steering flushing systems | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Pressure washers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Sand blasters | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Spring compressors | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Stillages | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Storage shelving | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Toolbox roller cabinets | 7 years | 28.57% | 14.29% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Truck brake imbalance testers | 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 |
| 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 |
| Vehicle service and inspection lane assets: |
| Control consoles | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Floor unit assets: |
| Axle and ball joint play testers or shakers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Roller brake testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Shock absorber testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Side slip testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Speedometer tester | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Suspension play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Vehicle special tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Waste oil evacuators | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Welders: |
| Electric | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Oxy-acetylene | 10 years | 20.00% | 10.00% | 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 lifter incorporating tyre spreaders | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Work platform ladders | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Automotive body, paint and interior repair n.e.c.: |
| Car wash and detailing assets: |
| Large vehicle wash assets: |
| Hoists | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Side brush cleaning system assets | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| 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 |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Lifting assets: |
| Vehicle
lifters (including mobile column lifts and post hoists) | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Tooling: |
| Vehicle specific specialised tooling | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Funeral, crematorium and cemetery services: |
| General assets: |
| Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally |