| MANUFACTURING: |
| Printing: |
| Flexographic printing assets: |
| Ancillary assets: |
| Ink dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2006 |
| Basic organic chemical manufacturing: |
| Ethanol manufacturing assets: |
| Support and other assets: |
| Tanker filling assets: |
| Automated dispensing systems | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Human pharmaceutical and medicinal product manufacturing: |
| Raw material storage and dispensing assets: |
| Demountable strong rooms | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Dispensing booths and associated air filtration systems | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Laminar flow benches and biohazard cabinets | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Safes | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Weighing scales | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Assembly and body shop assets: |
| Adhesive mixing and dispensing assets | 15 years | 13.33% | 6.67% | 1 Jul 2011 |
| Trim and final shop assets: |
| Fluid filling assets: |
| Urea
dispensing systems (incorporating intermediate bulk containers, hose
reels, meters and pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Automatic refractometers/keratometers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Cameras (including anterior segment cameras, retinal cameras, fundus cameras): |
| Analogue | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Digital | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Colour vision testers (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Corneal topography systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Examination chairs | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Glaucoma
diagnostic assets (including ocular coherence tomographs (OCTs),
scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Keratometers (Ophthalmometers): |
| Automated | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Manual | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Ophthalmic surgery assets: |
| Microkeratome | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Ophthalmic cryo surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic diathermy surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic lasers: |
| Non-refractive | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refractive (including eye tracking systems) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Phacoemulsification systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Pupillometers (used for refractive surgery) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Vitrectomy systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Wave front analysers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Ophthalmic viewers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmoscopes: |
| Direct (including power supply) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Indirect | 9 years | 22.22% | 11.11% | 1 Jan 2004 |
| Optical
dispensing assets - see Table A Photographic, optical and ophthalmic
equipment manufacturing (24110) |
| Refraction units (including examination chair, instrument arms, table and light source) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refractometers (automated) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Slit lamp biomicroscopes: |
| Hand-held | 9 years | 22.22% | 11.11% | 1 Jan 2004 |
| Mounted | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Telemedicine digital imaging systems (excluding imaging devices) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Tonometers: |
| Contact tonometers: |
| Applanation: |
| Hand-held | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Mounted | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Electronic | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Non-contact tonometers: |
| Hand-held | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Table mounted | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Trial lens sets | 20 years | 10.00% | 5.00% | 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 |
| Visual acuity testing assets: |
| Automated vision testers | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Manual vision testers (phoropters) | 12 years | 16.67% | 8.33% | 1 Jan 2004 |
| Visual acuity charts (illuminated) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Visual acuity chart projectors (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Visual field testing assets (perimeters) - automated | 5 years | 40.00% | 20.00% | 1 Jan 2004 |