| MANUFACTURING: |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ice cabinets: |
| Display merchandisers | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Ready-mixed concrete manufacturing: |
| Fuel storage assets: |
| Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| Bulk fuel regional depot assets (excluding LPG assets): |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles and steel cabinets and, where applicable, vapour
recovery monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meter, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| RETAIL TRADE: |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Display shelving and racking | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hot food display assets (including bain maries) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Gasoline and diesoline assets: |
| Single
or multi product gasoline and diesoline dispensers (incorporating
meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Single
or multi product gasoline and diesoline pumps (incorporating pump
units, meters, electronic circuitry, LCD displays, cash presets, hoses,
automatic nozzles, steel cabinets and, where applicable, vapour recovery
monitoring and collection systems | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| LPG assets: |
| LPG
dispensers (incorporating meters, electronic circuitry, LCD displays,
cash presets, hoses, automatic nozzles and steel cabinets) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Bakery assets: |
| Bakery
display assets, non-refrigerated (including freestanding display
cabinets, cases, racks, shelves and stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Deli Assets: |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Produce assets: |
| Display barrels | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support and other assets: |
| Display racks and stands (including magazine racks/stands) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Terminal building assets: |
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Television broadcasting: |
| Under monitor and tally display systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Kitchen assets: |
| Hot
food display and warming assets (including bain marie, banquet units,
buffet units, hot boxes, plate warmers) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Museum operation: |
| Museum displays in aircraft/war museums | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| Casino operations: |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Table game equipment: |
| Display screens | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Hairdressing industry assets: |
| Display shelving, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |