| AGRICULTURE, FORESTRY AND FISHING: |
| Agriculture: |
| Hay and foraging assets: |
| Hay rakes (including finger wheel, rotary and parallel) | 10 years | 20.00% | 10.00% | 1 Jan 2007 |
| Forestry and logging: |
| Logging plant: |
| Snigging
plant (including cable and grapple skidders, wheel loaders with log
grabs, bulldozers, excavators, arches and winches) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| MINING: |
| Surface mobile mining machines: |
| Bucket wheel excavators | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Underground mobile mining machines: |
| Wheel loaders | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Construction material mining: |
| Crushers: |
| Mobile (track or wheel mounted machinery including screening and conveying components) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Wheel loaders | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Ceramic product manufacturing: |
| Clay brick and paver manufacturing assets: |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Automated panel manufacturing assets: |
| Pallet transport systems: |
| Pallet
drive mechanisms (incorporating drive units, motors, sensors and
wheels) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Aluminium smelting: |
| Metal
casting assets (including casting machines, casting wheels, crucibles,
foam filters, furnaces, in-line metal treatment assets, stacking
machines and weighing machines) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil blanking or shear line assets: |
| Meter wheels | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Ancillary and support assets: |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 10.00% | 5.00% | 1 Jul 2011 |
| Trim and final shop assets: |
| 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 |
| Railway rolling stock manufacturing and repair services: |
| Assembly assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Maintenance and refurbishment assets: |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Wheel condition monitoring systems | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Waste remediation and materials recovery services: |
| Materials recovery facility (MRF) assets: |
| Trommels (incorporating wheels, motors and gearboxes): |
| Fixed | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| Portable | 7 years | 28.57% | 14.29% | 1 Jul 2014 |
| CONSTRUCTION: |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| 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: |
| Water transport and support services: |
| Port assets: |
| Cargo handling equipment: |
| Wheel loaders | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Casino operations: |
| Table game equipment: |
| Big wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Roulette wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Dual wheel removers | 8 years | 25.00% | 12.50% | 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 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Wheel service assets: |
| Bead breaker kits | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Tyre changers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel aligners | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Wheel balancers | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel handlers and lifters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Wheel play detectors | 10 years | 20.00% | 10.00% | 1 Jul 2015 |