| MANUFACTURING: |
| Poultry processing: |
| Grading equipment: |
| Camera vision scanners | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Fruit and vegetable processing: |
| Jam, pickles and sauces manufacturing assets: |
| Quality control and inspection assets: |
| Metal detectors and camera vision scanners | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Printing support services: |
| Pre-press trade services assets: |
| Film projection camera systems (including backing board and processing assets) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Slab
sizing systems (incorporating side guard measuring devices and stands,
slab sizing unit supports, cameras and light banks) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Optical character recognition cameras | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Aspect ratio converters | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speed control, time lapse and phase adjustment controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Time code generators and master clocks | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Underwater and marine housings and rain deflectors | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Cameras: |
| 16mm and 35mm film cameras | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Digital cameras | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Camera lens accessories: |
| Coloured and graduated filters and filter stages | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Fish eye and wide angle lens adapters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Follow focus, remote focus, shutter and zoom controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Image stabilisers, matte boxes, and teleprompters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera lenses | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera supports (including heads, legs mounts and tripods) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Grips' assets: |
| Camera cranes | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera heads | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Dolly and camera attachments | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Remote camera control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture film processing assets: |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Television broadcasting: |
| Cameras: |
| Portable
cameras (including camcorders, electronic field production (EFP) and
electronic news gathering (ENG) cameras) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Studio cameras | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Camera control units | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Camera lens accessories (including adapters, filters, matte boxes and stabilisers) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Camera lenses | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Camera mounting heads | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Camera mounts (including cranes, jibs, pedestals and tripods) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Security and monitoring assets: |
| CCTV systems: |
| Cameras | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Digital cameras | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| Surveying and mapping services: |
| Airborne imaging (cameras) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Ground imaging (pole cameras) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Professional photographic services: |
| Camera lenses | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Digital cameras: |
| Compact cameras (including point and shoot cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| SLR cameras (including full-frame SLR cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Support assets: |
| Camera track sliders | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Angiography assets: |
| Image
acquisition systems (incorporating computers with digital subtraction
capability, digital cameras, monitors and integrated software) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic camera systems: |
| Beam splitters and light sources | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Printers,
video cameras, video camera adaptors, couplers and heads, video image
capture systems and video processors | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Still cameras | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Image
acquisition systems (incorporating computers, digital cameras,
integrated software and monitors) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Nuclear
medicine systems (incorporating cameras, gantries, collimators,
integrated computers, integrated software and hot lab equipment, but
excluding Positron Emission Tomography (PET) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Dental services: |
| Dentists' assets: |
| Intra-oral camera systems (incorporating camera and integrated processor/docking station) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Cameras (including anterior segment cameras, retinal cameras, fundus cameras): |
| Analogue | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Digital | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Podiatry services: |
| Podiatrists' assets: |
| Gait analysis assets: |
| Non-computerised: |
| Video cameras | 5 years | 40.00% | 20.00% | 1 Jul 2003 |