| 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: |
| Audio
effects units (incorporating aural exciters, compressors, delay and
effects control processors graphic equalisers, harmonisers, limiters,
noise reduction processors, reverberation processors, telephone
simulators and time controllers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| Audio amplification and processing equipment (including component rack systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Radio broadcasting: |
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Audio processing assets (including rack mounted effects units etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Audio routers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Consoles: |
| Broadcast consoles (incorporating audio logging and routing, intercommunication etc) | 7 years | 28.57% | 14.29% | 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 |
| Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Studio based digital audio broadcasting infrastructure (encoding assets etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telephone systems: |
| Telephone
interface assets generally (used for sending and receiving audio to and
from connected telephone lines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Transmission assets: |
| Signal
receiving and monitoring assets (including audio processors, decoders,
modulation monitors, spectrum analysers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Television broadcasting: |
| Audio boards, consoles and mixers | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Audio delay units | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Digital
audio players and recorders (including CD players and recorders,
digital audio tape (DAT) players, DVD players and recorders, and mini
disc players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Edit controllers (used in linear editing and audio post-production) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Monitors: |
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Internet publishing and broadcasting: |
| Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Audio visual assets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Child care services: |
| Audio visual assets | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Nature reserves and conservation parks operation: |
| Parks and gardens: |
| Sea life centres: |
| TV audio systems | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| 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 |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Funeral assets: |
| Broadcasting equipment (including audio visual devices and streaming equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |