| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Small
appliances (including blenders, food processors, meat slicers, stick
mixers) | 4 years | 50.00% | 25.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Small appliances (including blenders, food processors, mixers and toasters) | 4 years | 50.00% | 25.00% | 1 Jul 2020 |