| RETAIL TRADE: |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Hot food display assets (including bain maries) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Deli Assets: |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Hot food display assets (including bain marie) | 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: |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |