| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Bathroom assets: |
| Accessories,
freestanding (including sanitary assets, shower caddies, soap holders
and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Hair dryers | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Heated towel rails, electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Scales | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Spa bath pumps | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Towels | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Bathroom assets: |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Heated towel rails, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Shower curtains (excluding curtain rods and screens) | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Spa bath pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |