| MANUFACTURING: |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Accumulators | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Beamers (including warpers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Creels | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Cutting tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| J Bins | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Lapping and mending frames | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Lapping trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Latex application assets | 17 years | 11.76% | 5.88% | 1 Jul 2017 |
| Offline mending tables | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Ovens | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Pre-coat assets (including direct coat applicators and steamers) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Re-wind machines | 13 years | 15.38% | 7.69% | 1 Jul 2017 |
| Roll-up machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sample binding assets (including binders and sewing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Sample cutting assets (including stamping presses) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Shearers | 20 years | 10.00% | 5.00% | 1 Jul 2017 |
| Stretchers (including pre-tenters) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Tufters | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| RETAIL TRADE: |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Carpets | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Floor coverings, removable without damage: |
| Carpet | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture exhibition: |
| Carpets | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Outdoor assets: |
| Floor carpet (including artificial grass and matting) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Non-residential property operators: |
| Commercial office building assets: |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Extractors for carpet and upholstery cleaning: |
| Spot extractors (including portable handheld and brief case size extractors for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Polishing,
carpet cleaning and floor stripping assets (including floor polishers,
burnishers, rotary scrubbers, encapsulation machines and floor
strippers): |
| Portable | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Ride-on | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Carpets - see Table B Floor coverings (removable without damage) |
| Fitness and recreation assets: |
| Bowling greens - artificial grass or carpet (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Child care services: |
| Furniture used by children, freestanding: |
| Carpet mats (including rugs and floor mats/cushions) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Carpets | 4 years | 50.00% | 25.00% | 1 Jan 2001 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Golf courses (miniature): |
| Carpets on stairways | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Casino operations: |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: |
| Spot
extractors (including portable handheld and brief case size extractors
for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Others (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |