| 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 |
| Post production video assets: |
| DVD players | 3 years | 66.67% | 33.33% | 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| DVD players | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| DVD players | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Entertainment assets: |
| Visual (including televisions, DVD players) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |