| MANUFACTURING: |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Benchtop
finishing assets used in small printing establishments (including
benchtop guillotines, coil, plastic comb and spiral binders, portable
banding and tying machines, small roll laminators and tabletop folders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| RETAIL TRADE: |
| Supermarket and grocery stores: |
| Support and other assets: |
| Packaging assets: |
| Benchtop heat wrappers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Benchtop (including work benches and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Drying ovens: |
| Benchtop | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Medical assets (used in common across all health care industry segments): |
| Benchtop sterilisers | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Benchtop ultrasonic cleaners | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Podiatry services: |
| Podiatrists' assets: |
| Orthotic benchtop grinders | 6 years | 33.33% | 16.67% | 1 Jul 2003 |