| MANUFACTURING: |
| Wooden furniture and upholstered seat manufacturing: |
| Dust management assets: |
| Portable dust extractors | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Portable wet and dry vacuum cleaners | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Stationary dust collection systems (incorporating bags, motors, pipes etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| Spray booth assets: |
| Full face air fed masks | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| Paint pumps | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Spray booths | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Spray guns | 3 years | 66.67% | 33.33% | 1 Jul 2022 |
| Support assets: |
| Air compression assets - see Table B Air compression assets |
| Air compressors (portable) - see Table B Air compressors (portable) |
| Forklifts - see Table B Forklifts |
| Racks | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Trolleys (carts) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Vacuum lifters | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Work benches and tables | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Tools: |
| Benchtop
power tools (including biscuit/domino joiners, drill presses, jigsaws,
laminate trimmers, mortisers, planners, routers, spindle sanders etc but
excluding saws) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Clamps | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools |
| Hand tools (manual operated) - see Table B Hand tools (manual operated) |
| Sawing machines: |
| Band saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Circular saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Mitre saws (drop saws) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Panel saws | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Table saws | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Stationary machines: |
| Computer numerical control (CNC) machines (including CNC routers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Edge banders | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Pedestal drills (drill presses) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Sanders
(including belt sanders, drum sanders, edge sanders, spindle sanders
etc) | 12 years | 16.67% | 8.33% | 1 Jul 2022 |
| Spindle moulders | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Thicknessers/Buzzers | 15 years | 13.33% | 6.67% | 1 Jul 2022 |
| Upholstery assets: |
| CNC fabric cutters | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Hand fabric cutters | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Sewing machines | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| RETAIL TRADE: |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| 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 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| 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: |
| Furniture, freestanding | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Outdoor assets: |
| Furniture, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| EDUCATION AND TRAINING: |
| Kindergarten furniture and play equipment - see Table A Child care services (87100) |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Medical assets (used in common across all health care industry segments): |
| Clinical furniture | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Beds: |
| Electronic | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Mechanical | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Bedside
cabinets/lockers, carts and poles, blanket warming cabinets, blood
warming cabinets, medical refrigerators and overbed tables | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Furniture: |
| General/indoor | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Outdoor | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| 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 |
| Support assets: |
| 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: |
| 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: |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |