| MANUFACTURING: |
| Printing: |
| Digital
printing assets (including flatbed digital printers, ink based thermal
imaging printers, ink jet printers, spray jet digital printers and toner
based printers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Printing support services: |
| Pre-press trade services assets: |
| Platesetters: |
| Computer-to-plate
(CtP) platesetters (including thermal and visible-light platesetters)
and Direct-to-plate flexographic platesetters (Computer digital imagers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Proofers: |
| Digital and ink-jet proofers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Digital printing assets: |
| Digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Dryers | 12 ½ years | 16.00% | 8.00% | 1 Jul 2009 |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Quality
control assets generally (including cylinder head thickness testers,
digital torque wrenches, gauges, inspection equipment generally,
measuring equipment generally, microscopes, scales, scanners, testing
equipment generally, thermometers, vibration meters etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Cameras: |
| Digital cameras | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Post production sound assets: |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital sound conversion processors (including encoders and decoders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Post production video assets: |
| High definition digital film scanners | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| Screening theatre assets: |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Studio based digital audio broadcasting infrastructure (encoding assets etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Television broadcasting: |
| Digital
audio players and recorders (including CD players and recorders,
digital audio tape (DAT) players, DVD players and recorders, and mini
disc players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Digital video effects (DVE) units - standalone | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Telecommunications services: |
| Backbone network assets: |
| Cross connects (including digital and optical) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| FINANCIAL AND INSURANCE SERVICES: |
| Banking, building society and credit union operations: |
| Cash handling assets: |
| Weighing machines (such as coin scales, digital weighing machines, and note scales) | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Digital peep holes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Security and monitoring assets: |
| CCTV systems: |
| Recorders: |
| Digital | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Digital cameras | 3 years | 66.67% | 33.33% | 1 Jul 2014 |
| Surveying and mapping services: |
| Digital (electronic) levels | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Stereoplotters - digital/softcopy (hardware only) | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Theodolites (digital) | 7 years | 28.57% | 14.29% | 1 Jul 2015 |
| Professional photographic services: |
| Digital cameras: |
| Compact cameras (including point and shoot cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| SLR cameras (including full-frame SLR cameras) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Angiography assets: |
| Image
acquisition systems (incorporating computers with digital subtraction
capability, digital cameras, monitors and integrated software) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| General practice medical services: |
| Sphygmomanometers (including aneroid and digital) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Thermometers, digital | 4 years | 50.00% | 25.00% | 1 Jul 2020 |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Fluoroscopy assets (excluding direct radiography assets): |
| Image
acquisition systems (incorporating computers, digital cameras,
integrated software and monitors) | 4 years | 50.00% | 25.00% | 1 Jul 2002 |
| Dental services: |
| Dentists' assets: |
| Dental x-ray assets: |
| 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 |
| Optometry and optical dispensing: |
| Optical assets: |
| Cameras (including anterior segment cameras, retinal cameras, fundus cameras): |
| Digital | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Telemedicine digital imaging systems (excluding imaging devices) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Child care services: |
| Electronic whiteboards (including touch screen interactive digital boards) | 6 years | 33.33% | 16.67% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players and television sets) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Casino operations: |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Photographic film processing: |
| Printing assets: |
| Digital minilabs: |
| Dry: |
| Commercial | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Compact | 3 years | 66.67% | 33.33% | 1 Jul 2017 |
| Wet | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Digital presses | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Large format flatbed digital printers | 5 years | 40.00% | 20.00% | 1 Jul 2017 |