| MANUFACTURING: |
| Boiler, tank and other heavy gauge metal container manufacturing: |
| Sheet metal tanks manufacturing assets: |
| Coil holders | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Gas supply: |
| Gas distribution: |
| Low pressure (LP) gas storage holders | 40 years | 5.00% | 2.50% | 1 Jul 2002 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Bathroom assets: |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Surgical instruments (including forceps, needle holders, scissors, skin graft knives) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |