| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Pathologists' assets: |
| Batch slide stainer | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Bio hazard chambers | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Centrifuges | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Incubators | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Laboratory analysers | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Microscopes | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Rotary microtomes | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Tissue embedding systems | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Tissue processors | 6 years | 33.33% | 16.67% | 1 Jan 2002 |
| Radiologists' diagnostic imaging assets: |
| Bone
densitometry (BMD) systems (incorporating either whole body scanners,
integrated computer andintegrated software, or spine and hip scanners,
holding devices, integrated computers and integrated software) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Computed radiography (CR) digitisers | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Film digitisers | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Fluoroscopy assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, generators, screening tables and
suspensions) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Image
acquisition systems (incorporating computers, digital cameras,
integrated software and monitors) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Image intensifiers | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, generators, screening tables and
suspensions) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Magnetic
resonance imaging (MRI) systems (incorporating scanners, cooling
systems, radio frequency coil accessories, integrated computer and
integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Mammography
systems (incorporating either prone core biopsy scanners, quality
assurance equipment, stereotaxis, integrated computers and integrated
software, or conventional upright scanners, quality assurance equipment,
stereotaxis, integrated computer and integrated software) | 7 years | 28.57% | 14.29% | 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 |
| Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Patient archival and communication systems (PACS) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Processing assets: |
| Daylight imaging processors | 9 years | 22.22% | 11.11% | 1 Jul 2002 |
| Dry laser imaging processors | 8 years | 25.00% | 12.50% | 1 Jul 2002 |
| Wet laser imaging processors | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Teleradiology assets (excluding the imaging device) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| X-ray assets (excluding direct radiography assets): |
| Fixed
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Image intensifier | 7 years | 28.57% | 14.29% | 1 Jul 2002 |
| Mobile
systems (incorporating buckies, control panels, generators, screening
table, suspensions, tube column and x-ray tube) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Optometry and optical dispensing: |
| Optical assets: |
| Glaucoma
diagnostic assets (including ocular coherence tomographs (OCTs),
scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ultrasound
diagnostic assets (including A-scan biometers, A/B scan biometers,
B-scan biometers, laser interference biometers, pachymeters and
ultrasound biomicroscopes (UBMs)) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Diagnostic assets: |
| Diagnostic and roller dynamometers, performance and emissions testers | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Engine analysers | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Electrical test benches | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Fuel injection pump test benches | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Oscilloscopes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Scan tools | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Field service assets: |
| Diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Workshop assets: |
| Diagnostic, measuring and testing assets: |
| Generally
(including co-ordinate measuring machines, dynamometers, electrical
testers, flow meters, hardness testers, hydraulic testers and
multimeters) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Laptop diagnostic systems: |
| Laptops
- see Table B Computers, Laptops |
| Machine interface units | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Tyre pressure gauges | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicle specific diagnostic assets | 5 years | 40.00% | 20.00% | 1 Jul 2015 |