--person difference
SELECT d.person_id, d.last_person_data_id, b.person_data_id
FROM
  (SELECT p.person_id,
    p.last_person_data_id
  FROM person p,
    vo_person_category vopc
  WHERE p.vo_person_category_id = vopc.vo_person_category_id
  AND NVL(person_status_id,0)   = 0
  AND NVL(vopc.is_active,'Y')    = 'Y'
  AND p.last_person_data_id    IS NOT NULL
  ) d,
(SELECT pd.person_data_id,
  pd.person_id,
  pd.event_date
FROM person_data pd,
  (SELECT p.person_id,
    MAX(pd.event_date) AS dt
  FROM person_data pd,
    person p
  WHERE pd.person_id            = p.person_id
  AND NVL(p.person_status_id,0) = 0
  GROUP BY p.person_id
  ) d
WHERE d.person_id = pd.person_id
AND d.dt          = pd.event_date
) b
  WHERE d.person_id = b.person_id;

--vehicle difference
SELECT d.vehicle_id, d.last_vehicle_data_id, b.vehicle_data_id
FROM
  (SELECT v.vehicle_id,
    v.last_vehicle_data_id
  FROM vehicle v,
    vo_vehicle_category vovc
  WHERE v.vo_vehicle_category_id = vovc.vo_vehicle_category_id
  AND NVL(vehicle_status_id,0)   = 0
  AND NVL(vovc.is_active,'Y')    = 'Y'
  AND v.last_vehicle_data_id    IS NOT NULL
  ) d,
  (SELECT vd.vehicle_data_id,
    vd.vehicle_id,
    vd.gps_full_date
  FROM vehicle_data vd,
    (SELECT v.vehicle_id,
      MAX(vd.gps_full_date) AS dt
    FROM vehicle_data vd,
      vehicle v
    WHERE vd.vehicle_id            = v.vehicle_id
    AND NVL(v.vehicle_status_id,0) = 0
    GROUP BY v.vehicle_id
    ) d
  WHERE d.vehicle_id = vd.vehicle_id
  AND d.dt           = vd.gps_full_date
  ) b
  WHERE d.vehicle_id = b.vehicle_id;