| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Sound recording assets: |
| Microphones: |
| Radio
microphone systems (incorporating antennas, miniature microphones,
receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Transmission assets: |
| Antennas | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Television broadcasting: |
| Broadcast antennas | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Microphones: |
| Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Telecommunications services: |
| Microwave radio telecommunications assets: |
| Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): |
| High capacity licensed microwave radio | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Microwave
radio system (including modulator, demodulator, receiver, transmitter,
monitoring/supervisory system, RF filter): |
| Class licence microwave radio system (including antenna) | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Mobile telecommunications assets: |
| Base station assets: |
| Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Satellite communication assets: |
| Satellite antennas: |
| Electronic components, external (including low noise amplifiers) | 8 years | 25.00% | 12.50% | 1 Jan 2005 |
| Non-tracking
antenna systems (incorporating data cables, dehydrators, pressurisation
units, and wave guides) | 8 years | 25.00% | 12.50% | 1 Jan 2005 |
| Tracking
antenna systems (incorporating antenna tracking motors, controllers,
data cables, dehydrators, gearboxes, pressurisation units and wave
guides) | 20 years | 10.00% | 5.00% | 1 Jan 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Master antenna television (MATV) assets: |
| Amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Modulators | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Power sources | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Television antennas, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| GNSS/GPS
survey equipment (including receivers, reference/base stations, rover
receivers, data radios, antennas and integrated GNSS) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Master antenna television (MATV) assets - see Table A Residential property operators (67110) |