PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
Veterinary services: |
Veterinarians' assets: |
Dental assets: |
Dental units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
Ultrasonic scalers (standalone) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
HEALTH CARE AND SOCIAL ASSISTANCE: |
Dental services: |
Dentists' assets: |
Air abrasion units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Air compressors | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Amalgamators | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Amalgam separators | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Computerised (CAD/CAM) ceramic restoration systems: |
Imaging units | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Milling units | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
Curing lights (halogen) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
Dental chairs | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Dental instruments: |
Hand-held manually operated instruments | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
Handpieces (driven by compressed air, compressed gas or electricity) | 3 years | 66.67% | 33.33% | 1 Jul 2003 |
Dental lasers: |
Hard tissue and soft tissue lasers | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Soft tissue and whitening lasers | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Soft tissue lasers | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Dental loupes | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Dental operating lights | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Dental units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Dental x-ray assets: |
Conventional
x-ray film systems (incorporating control boxes, swing arms and x-ray
heads, but excluding orthopantomogram (OPG) systems) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
Digital
x-ray systems (including intra-oral storage phosphor plate systems and
intra-oral digital sensor systems) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Intra-oral x-ray film processors | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Handpiece cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
Intra-oral camera systems (incorporating camera and integrated processor/docking station) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
Nitrous oxide sedation units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
Oral surgical motors | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
Suction units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
Ultrasonic scalers (standalone) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |