| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Gardening watering installations: |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Timing devices | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Gardening services: |
| Arboriculture and gardening services: |
| Blowers | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Brushcutters (including whipper snippers) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| Chainsaws (including pole pruners) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| Elevating work platforms | 15 years | 13.33% | 6.67% | 1 Jan 2004 |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Hedge trimmers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Lawn edgers (excluding brushcutters) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Lawn mowers: |
| Cylinder | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Push (rotary) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| Ride-ons | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Self propelled (rotary) | 2 years | 100.00% | 50.00% | 1 Jan 2004 |
| Stump grinders | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Tractors | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Tractor attachments: |
| Roller mowers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Slashers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Trailers used to carry tree and grass clippings | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Tree climbing assets: |
| Climbing hardware (including carabineers, figure of 8 and lowering pullies) | 1 years | 200.00% | 100.00% | 1 Jan 2004 |
| Climbing spurs | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Friction lowering devices | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Harness | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Ropes | 1 years | 200.00% | 100.00% | 1 Jan 2004 |
| Wood chippers | 8 years | 25.00% | 12.50% | 1 Jan 2004 |