| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| 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 |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Trackwork (incorporating track drainage): |
| Ballasted track | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Curved track | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Embedded track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Points (excluding automatic points) and crossings | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Track within depots | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Tramway and light rail rolling stock: |
| Bogies | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Carriages, modules, saloons | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Pantographs | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Infrastructure assets: |
| Electrification assets: |
| Overhead
distribution lines (incorporating conductors, contact catenary, cross
arms, insulators and fittings, and poles) | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2002 |
| Power transformers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Passenger information and ticketing system | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Signalling
assets (including axle detectors, block signals, dragging equipment
detector, hot boxes, interlockings, level crossings, and train control
and train describer) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| 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 |
| Passenger | 40 years | 5.00% | 2.50% | 1 Jan 2002 |
| Turnouts and crossings | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems (including commutators) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rescue and recovery vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Electrification assets: |
| Collector rails | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Standby generators | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Substations
(incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Uninterruptible power supply (UPS) systems | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Track and maintenance assets: |
| Beams and columns | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Maintenance vehicles | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Track switches | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Traversers | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Monorail rolling stock: |
| Bogies | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Carriages, modules, saloons | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Railway rolling stock: |
| Locomotives: |
| Generally (including diesel-electric and electric) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heavy haul (bulk minerals/coal) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Underground (diesel-battery) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Passenger: |
| Electric/diesel power cars and trailers | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Locomotive
hauled carriages (including baggage vans, diners, mail vans, sit-up
cars, and sleepers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Power vans | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Mainline and switch tampers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Wagons - bulk freight: |
| Mineral ores and coal: |
| Carbon steel | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Ferritic steel | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Other: |
| Coke quenchers | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Grain hoppers | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Limestone | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Pneumatic discharge - cement | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Used on tram lines | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Tank cars | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Wagons - non bulk freight (including all wagons used for general and inter-modal freight) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |
| Note:: |
| Water transport and support services: |
| Commercial vessels: |
| Canoes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Dinghies and punts (not longer than 6 metres) | 12 years | 16.67% | 8.33% | 1 Jul 2009 |
| Fishing
vessels (including trawlers, long liners, seiners, fin fish boats,
pearling boats, lobster boats, aquaculture and other fishing boats): |
| 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 |
| Houseboats | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Inflatable boats (excluding rigid hull inflatable boats) | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Jet skis | 4 years | 50.00% | 25.00% | 1 Jul 2009 |
| Kayaks | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Offshore supply and support vessels | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| 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 |
| Pedal boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Sail boats (not longer than 6 metres and including 'off the beach' boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Ski boats | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Thrill boats (including jet boats) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Trading ships: |
| Bulk carriers | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cargo ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Container ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Roll on/roll off ships | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Tankers: |
| Oil and chemical | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| LNG and LPG | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Work
vessels (including barges, coastal supply boats, dredges, general work
boats, landing craft, launches, lighters, line boats, pilot boats,
runabouts and tug boats): |
| 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 |
| Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Support assets (acquired separately from the vessel): |
| Desalinators | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Hot water units: |
| Domestic | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Marine | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Lifting assets: |
| Hoists and winches: |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Hydraulic and mechanical | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Navigational
and communication assets acquired separately from the vessel (including
autopilots, chart plotters, depth sounders, GPS, radar systems and
marine radios) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Outboard motors | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Power supply assets: |
| Batteries (deep cycle) | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Generators (stand alone) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Inverters | 6 years | 33.33% | 16.67% | 1 Jul 2009 |
| Safety assets: |
| Emergency signalling assets (including EPIRBS) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Life rafts | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Trailers | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Port assets: |
| Cargo handling equipment: |
| Containers, transportable (used to transport goods by road, rail and sea) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cranes: |
| Container/portainer | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Fixed | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Mobile (over 15.24 tonnes lift) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Dozers | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Forklifts: |
| Container handling | 7 ½ years | 26.67% | 13.33% | 1 Jul 2002 |
| General handling | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Rail mounted gantries | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Reach stackers | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Ship loaders | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Ship unloaders | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Spreaders | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Stackers, reclaimers and stackers/reclaimers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Straddle carriers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Control systems: |
| Control system assets - programmable logic controllers (PLCs) and hardware | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Motor control centre and motor control field devices | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Environmental equipment: |
| Current, tidal, wave and wind monitoring systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Oil spill containment boom | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Intermodal facilities: |
| Receival station assets (including belt feeder, hopper and tippler) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Truck and rail receival dump pit | 50 years | 4.00% | 2.00% | 1 Jul 2002 |
| Land based facilities: |
| Concrete rail beams and rails | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Conveyor
systems (incorporating chutes, gravity take-up assemblies, headframes,
structures, surge bins, transfer towers and weigh towers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Dust suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Electricity supply assets - see Table A Electricity supply (26110 to 26400) |
| Storage
sheds, to the extent they form an integral part of bulk handling
equipment | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Navigational aids: |
| Land based navigational aids | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Offshore beacons, channel markers and lead lights: |
| Floating buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Piled structures | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Other facilities: |
| Cathodic protection: |
| Impressed current system | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Sacrificial system | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Dry docks (including floating dry docks) | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Fender systems: |
| Elastomeric | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Timber | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Gangways - removable | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Mooring facilities (including bollards) | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Mooring quick release hooks | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Pontoons - floating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Slipways (incorporating rails, ramps, runners and winching systems) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Wharves, dolphins and jetties | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| Salvage machinery: |
| Boilers, vertical | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Engine hoisting | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Pumps: |
| Centrifugal, direct acting, and connections | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Duplex boiler feed | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Other air and space transport: |
| Aircraft: |
| Aeroplanes: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Helicopters: |
| General use | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used predominantly for mustering, agricultural spraying or agricultural dusting | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Scenic and sightseeing transport: |
| Gliders (including motor gliders) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Hot air balloon ride operation assets: |
| Flight instruments | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Hot air balloon assets: |
| Baskets | 6 years | 33.33% | 16.67% | 1 Jul 2013 |
| Burners | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Envelopes | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Fuel cylinders and tanks (incorporating shut off valves) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Inflator fans | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Cabins (including carriers) | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Communications assets: |
| Communications cables | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Radios | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Rescue vehicles | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Ropes: |
| Haul ropes | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Track ropes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Standby power drives | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Towers: |
| Tower heads | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Tower structures | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Transportation systems (incorporating drives and belts) | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Pipeline transport: |
| Pipes and pipelines (including valves and fittings): |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Slurry pipework within processing facility (including slurry pipe to thickener) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Pumps: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Positive displacement pumps | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Chair head grips | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chairs, T-bars and pomas | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Communication assets: |
| Communications cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Communications cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Oversnow transport assets: |
| Oversnow transporters | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Skidoos | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Ropes: |
| Main hauling rope for detachable lifts etc | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Main hauling rope for fixed grip, t-bars lifts etc | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Weather stations | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Standby power drives | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Tower heads and structures | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Postal services: |
| Mail house assets: |
| Envelope inserters | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Folders | 12 ½ years | 16.00% | 8.00% | 1 Jul 2015 |
| Guillotines | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Heat sealers | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Printers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2015 |
| Scales | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Scanners | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Trolleys | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Postal delivery services: |
| Control systems and control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Flat mail optical character reading and sorting machines | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Letter boxes (bulk private) | 30 years | 6.67% | 3.33% | 1 Jul 2016 |
| Letter
sorting assets (including bar code sorters, culler facer cancellers and
multiline optical character readers) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Motorcycles | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Parcel lockers | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Parcel sorting system assets (excluding control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Post boxes (street type) | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Courier pick-up and delivery services: |
| Inspection assets: |
| Scales: |
| Bench | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor (platform) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Weight dimension capture system assets (including checkweighers, in motion scales and readers) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Materials handling equipment: |
| Ball transfer mats and castor decks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Control systems and control system assets | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Conveyors (including shoe sorters) | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Forklifts - see Table B |
| Parcel
sorting system assets (including sortation system assets) (excluding
control systems and control system assets) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Storage racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Pick up and delivery equipment: |
| Barcode label printers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable
hand held barcode readers (including point of delivery capture devices
and delivery information acquisition devices) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Airport operations and other air transport support services: |
| Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) |
| Aircraft training assets: |
| Flight simulators | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Link trainers | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Airport assets: |
| Aerobridges | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Baggage handling assets: |
| Baggage check-in stations (incorporating scales and check-in conveyors) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Baggage
outbound conveyor systems (incorporating belts, diverters, gearboxes,
motors, ploughs, rollers, structures and tag readers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Baggage
reclaim conveyor systems (incorporating belts, gearboxes, motors,
rollers and structures) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Control systems (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Fire safety and rescue assets: |
| Breathing units | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Drills, air powered | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Fire fighting vehicles | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Rescue boats: |
| Aluminium | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Inflatable | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| Rescue units (jaws of life) | 15 years | 13.33% | 6.67% | 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 |
| Filters, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Fire fighting systems | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Piping | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Pumps, fuel | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Tanks | 25 years | 8.00% | 4.00% | 1 Jan 2003 |
| Ground support assets: |
| Aircraft loader/unloader vehicles | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Aircraft stairs: |
| Manual | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Vehicle mounted | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Airstart units | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Containers, air cargo (used to transport goods by air) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Ground power units | 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 |
| 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 |
| Navigation aids: |
| Distance measuring assets | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Instrument landing systems | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Non-directional beacons (excluding towers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Radar sensors | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Towers | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| VHF omni range assets (excluding towers) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Runway sweepers | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Security
scanning assets (including explosive detection systems, hand-held and
walk through detectors, and x-ray screening systems) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Visual aids assets: |
| Docking guidance systems | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Lighting
systems (including apron floodlighting, runway lighting and taxiway
lighting) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Movement area guidance signs | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Visual approach slope indicator systems (PAPI) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| Wind direction indicators, illuminated | 10 years | 20.00% | 10.00% | 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 |
| Electronic toll collection transponders | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Optical character recognition cameras | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Automated storage and retrieval machines | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Balers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| 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 |
| Carts/buggies | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Conveyors | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets |
| Door
controls and motor drive systems (incorporating chains, controls,
motors and sensors, but excluding doors): |
| External | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Internal | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Floor sweepers/scrubbers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Push pull units | 11 years | 18.18% | 9.09% | 1 Jul 2011 |
| Inflatable dock bags/seals/shelters | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Packaging machines and wrapping machines - see Table B Packaging machines |
| Pallet assets: |
| Dispensers | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Lift tables | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Radio frequency terminal assets: |
| Barcode readers/scanners | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Refrigeration assets - see Table B |
| Roll cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Voice picking assets: |
| Battery chargers | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Headsets | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Terminals (on person) | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| Waste compactors (used for cardboard and plastic): |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Hydraulic | 20 years | 10.00% | 5.00% | 1 Jul 2011 |