| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Fitness and recreation assets: |
| Billiard/pool tables | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Bowling greens - artificial grass or carpet (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Gymnasium and exercise equipment | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Cardiovascular training machines: |
| Cross trainers, steppers and treadmills | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Exercise bicycles (including spin bicycles, upright and recumbent bicycles) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Rowing machines | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Benches
(including abdominal crunch, adjustable, declined, inclined and flat
benches) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Resistance
training machines (including abdomen, arm, back, chest, hip, leg,
shoulder and multiple training machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| 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 |
| Fans (including wall mounted) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Lockers | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Platform scales | 5 years | 40.00% | 20.00% | 1 Jul 2012 |