| 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 |