| AGRICULTURE, FORESTRY AND FISHING: |
| Dairy cattle farming: |
| Feed milling and handling assets: |
| Grain mills (including roller mills, disc mills and hammer mills) | 15 years | 13.33% | 6.67% | 1 Jul 2007 |
| MINING: |
| Mineral dressing assets: |
| Magnetic separation assets (including cross belt, drum and disc types) | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| MANUFACTURING: |
| Printing: |
| Newspaper printing assets: |
| Buffering/print line storage assets: |
| Storage devices (including discs, rolls, spools and associated mountings) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| 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 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| 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 |
| Hard disc video players and recorders | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Post production video assets: |
| Non-linear editing systems (incorporating computer control, interface and hard disc system) | 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 |
| 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 |
| 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 |
| 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 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Brake disc and drum grinding lathes: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Portable on-car | 5 years | 40.00% | 20.00% | 1 Jul 2011 |