| RETAIL TRADE: |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Floating timber | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| 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 |
| Rubber safety mats | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| 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 |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Artificial grass/synthetic lawn (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| 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: |
| Support assets: |
| Floor coverings - see Table B Floor coverings (removable without damage) |
| OTHER SERVICES: |
| Funeral, crematorium and cemetery services: |
| Mortuary assets: |
| Floor coverings - linoleum and vinyl (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2020 |