| Class | Asset type | Asset category | Max term for assets < 20 years | Max age baloon qualification | Max term for assets > 20 years |
|---|
| Secondary | Water Recycling Systems | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Tray Sealing Machine | Food & Beverage | 5 years | 5 years | |
| Secondary | Tower Cranes | Tower Cranes | 5 years | 5 years | |
| Secondary | Skip Bins (with serial numbers) | Skip Bins | 5 years | 5 years | |
| Secondary | Shredding Machinery | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Recycling Plants | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Packaging & Filling Systems | Food & Beverage | 5 years | 5 years | |
| Secondary | Fuel Management systems | Fuel Management systems | 5 years | 5 years | |
| Secondary | Liquid Filling Machines | Food & Beverage | 5 years | 5 years | |
| Secondary | Recycling Plants | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Food Packaging Machine | Food & Beverage | 5 years | 5 years | |
| Secondary | Dust Extractors Collectors | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Demountable Coolrooms | Demountable Coolrooms | 5 years | 5 years | |
| Secondary | Bottle Filling Lines | Food & Beverage | 5 years | 5 years | |
| Primary | Trailers | Trailers | 7 years | 30 years | 5 years |
| Primary | Caravans | Caravans | 7 years | 25 years | 5 years |
| Secondary | Work Platforms & Benches | Materials Handling | 5 years | 20 years | |
| Secondary | Balers | Waste & Environmental Equipment | 5 years | 5 years | |
| Secondary | Assembly lines | Food & Beverage | 5 years | 5 years | |
| Secondary | Wood Shaving Machine | Woodworking Equipment | 5 years | 20 years | |
| Secondary | Wood chippers | Tree Care Arborist Equipment | 5 years | 20 years | |
| Secondary | Water Jet Cutting machine | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Vacuum Sheet Lifter | Materials Handling | 5 years | 20 years | |
| Secondary | Storage, Shelving & Racking | Materials Handling | 5 years | 20 years | |
| Secondary | Roll Forming Machine | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Road Work Signs (portable) | Road Work Signs (portable) | 5 years | 20 years | |
| Secondary | Press Brake | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Other woodworking equipment | Woodworking Equipment | 5 years | 20 years | |
| Secondary | Light Towers (portable) | Light Towers (portable) | 5 years | 20 years | |
| Secondary | Logging Machinery | Logging Machinery | 5 years | 20 years | |
| Secondary | Metal Guillotine | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Other metalworking and machining equipment | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Laundry Plant & Equipment | Laundry Plant & Equipment | 5 years | 20 years | |
| Secondary | Laser Cutter | Metalworking & Machining | 5 years | 20 years | |
| Secondary | Grinders | Tree Care Arborist Equipment | 5 years | 20 years | |
| Secondary | Gantry Crane | Materials Handling | 5 years | 20 years | |
| Secondary | Edge bander | Woodworking Equipment | 5 years | 20 years | |
| Secondary | Generators | Generators | 5 years | 20 years | |
| Secondary | CNC Router | Work Platforms & Benches | 5 years | 20 years | |
| Secondary | CNC Plasma Cutter | Metalworking & Machining | 5 years | 20 years | |
| Secondary | CNC Milling Machine | Metalworking & Machining | 5 years | 20 years | |
| Secondary | CNC Lathe & Turning Machine | Metalworking & Machining | 5 years | 20 years | |
| Secondary | CNC Machining Centre | Metalworking & Machining | 5 years | 20 years | |
| Primary | Vertical Mast Lift | Access Equipment | 7 years | 20 years | 5 years |
| Secondary | All Terrain Crane | Materials Handling | 5 years | 20 years | |
| Secondary | Bin Lifter | Materials Handling | 5 years | 20 years | |
| Secondary | CNC Beam Saw | Woodworking Equipment | 5 years | 20 years | |
| Primary | Vans | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Tray Trucks | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Tippers | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Telehandler | Access Equipment | 7 years | 20 years | 5 years |
| Primary | Skid Steer Loaders – Wheeled | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Skid Steer Loaders – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Scissor Lifts – Wheeled and Track | Access Equipment | 7 years | 20 years | 5 years |
| Primary | Scrapers – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Scrapers – Wheeled | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Side loader | Materials handling | 7 years | 20 years | 5 years |
| Primary | Reach Stackers | Materials handling | 7 years | 20 years | 5 years |
| Primary | Pumps | Concrete Trucks | 7 years | 20 years | 5 years |
| Primary | Profiler | Profiler | 7 years | 20 years | 5 years |
| Primary | Prime Movers | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Other wheeled yellow goods | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Other light commercial | Light Commercial (< 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Other tracked yellow goods | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Pad Rollers – Wheeled | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Passenger Vehicles | Passenger Vehicles | 7 years | 20 years | 5 years |
| Primary | Pad Rollers – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Forklifts | Materials handling | 7 years | 20 years | 5 years |
| Primary | Other commercial trucks | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Mulchers | Tree Care Arborist Equipment | 5 years | 20 years | |
| Primary | Graders – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Goods Lift and Hoist | Materials handling | 7 years | 20 years | 5 years |
| Primary | Container Lift | Materials handling | 7 years | 20 years | 5 years |
| Primary | Commuter Buses | Light Commercial (< 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Crane Trucks | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Excavators – Wheeled | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Food Vans – Fitted | Light Commercial (< 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Excavators – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | Cherry Picker | Access Equipment | 7 years | 20 years | 5 years |
| Primary | Buses | Commercial (> 4.5 tonnes) | 7 years | 20 years | 5 years |
| Primary | Boom Lifts | Access Equipment | 7 years | 20 years | 5 years |
| Primary | Boom Lifts | Materials handling | 7 years | 20 years | 5 years |
| Primary | Backhoe Loader – Wheeled | Yellow goods wheeled | 7 years | 20 years | 5 years |
| Primary | Backhoe Loader – Tracks | Yellow goods Tracks | 7 years | 20 years | 5 years |
| Primary | All other materials handling equipment | Materials handling | 7 years | 20 years | 5 years |
| Primary | All other access equipment | Access Equipment | 7 years | 20 years | 5 years |
| Primary | Agitators | Concrete Trucks | 7 years | 20 years | 5 years |
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