| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Electrical treatment assets: |
| Faradic, galvanic, high frequency and multi function units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Light therapy units (including intense pulse light (IPL) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Micro dermabrasion units | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hydrotherapy assets: |
| Spa capsules | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vichy shower units | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Wet tables | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Massage and treatments beds: |
| Dry hydrotherapy (including flotation) | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Non electronic (including folding) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Sterilisation processing assets (including autoclaves and hot towel cabinets) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Hairdressing industry assets: |
| Barber chairs | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Coffee making machines (including espresso and drip filter type) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Cutting chairs (including styling chairs and cutting stools) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Cutting and styling workstations, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Display shelving, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hairdryers and heat accelerator machines (excluding hand held) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Shampoo units and wash lounges, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |