| RETAIL TRADE: |
| Public
address and paging system assets (including amplifiers, audio speakers
and microphones) - see Table B Public address and paging system assets |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Amplifiers and pre-amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control room assets generally: |
| Electronically
based assets (including audio processors, audio switchers, aural studio
to transmitter linkage assets, distribution amplifiers, monitor
receivers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Television broadcasting: |
| Broadcast
interfacing assets (including aspect ratio converters, distribution
amplifiers, sync pulse generators, timecode generators and readers and
other 'glue' assets) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Telecommunications services: |
| Backbone network assets: |
| Optical amplifiers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Satellite communication assets: |
| High power amplifiers | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Satellite antennas: |
| Electronic components, external (including low noise amplifiers) | 8 years | 25.00% | 12.50% | 1 Jan 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Master antenna television (MATV) assets: |
| Amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Neurologists' assets: |
| Electroencephalography
(EEG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Electromyography
(EMG) systems (incorporating electrodes, amplifiers, integrated
software and integrated computers) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Thoracic physicians' assets: |
| Sleep
laboratory systems (incorporating amplifiers, sensors, integrated CPAP
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players and television sets) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Casino operations: |
| Entertainment assets: |
| Audio (including amplifiers, microphones, speakers, processors) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |