| RETAIL TRADE: |
| Counters, freestanding (including check-out and service counters) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Fuel retailing: |
| Convenience store assets: |
| Counters - freestanding | 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 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Furniture, freestanding: |
| Generally (including guestrooms) | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Outdoor | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Guestroom assets: |
| Bathroom assets: |
| Accessories,
freestanding (including sanitary assets, shower caddies, soap holders
and toilet brushes) | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Bars, freestanding (including drink service counters and wet bars) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Counters for customer service, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Preparation benches, freestanding | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Furniture, freestanding, for customer use: |
| In drinking areas of pubs, bars, clubs | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| In dining areas | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Door stops, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Furniture, freestanding | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Heaters: |
| Freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Lights: |
| Freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Mirrors, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Television antennas, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Bathroom assets: |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Laundry assets: |
| Ironing boards, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Outdoor assets: |
| Barbecue assets: |
| Freestanding barbecues | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Furniture, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Spas: |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Lockers, freestanding - see Table B Lockers, freestanding |
| Child care services: |
| Furniture used by children, freestanding: |
| Age
specific (including cots, changing tables, floor sleeping mattresses,
high and low feeding chairs, and stackable beds) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Carpet mats (including rugs and floor mats/cushions) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Play area assets: |
| Furniture, freestanding (including tables, seating and toy storage boxes) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Pet
enclosures and structures, freestanding (including bird aviaries,
chicken coops, fish tanks, guinea pig cages and rabbit hutches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Sandpits, freestanding (including portable sandpits and sandpit covers) | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Support assets: |
| Fascia signs (including freestanding signs) - see Table B Advertising signs |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2020 |
| Kiosk stands, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Reception
furniture, freestanding (including lobby chairs, desks, lounges, sofas
and tables) - see Table B Office furniture, freestanding |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Support assets: |
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lifting assets: |
| Cranes: |
| Jib
cranes (including column/wall mounted, floor mounted/freestanding and
portable jib cranes) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hairdressing industry assets: |
| Cutting and styling workstations, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Display shelving, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Shampoo units and wash lounges, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2010 |