| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Children's rides | 5 years | 40.00% | 20.00% | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Dedicated video games/simulators | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Interchangeable video game kits | 1 years | 200.00% | 100.00% | 1 Jul 2001 |
| Juke boxes (CD) | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Photo-image machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pinball machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Billiard tables | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rides and devices (fixed or mobile): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Golf courses (miniature): |
| Carpets on stairways | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Lighting plant, electric motors, moving parts | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Lighting standards | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Marina operation: |
| Boat cradles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Boat storage racks | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Marina - wet berths (incorporating piling, decking and floating pontoons) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Mooring buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Travel lifts | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Shuffle boards | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Space theatre domes | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| Trampolines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |