| MANUFACTURING: |
| Clothing manufacturing: |
| Lights - portable | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Printing: |
| Screen printing assets: |
| Ancillary assets: |
| Exposure lights | 5 years | 40.00% | 20.00% | 1 Jul 2006 |
| Printing support services: |
| Pre-press trade services assets: |
| Conventional
flexographic plate making assets (including combination units, dryers,
post exposure units, UV light exposure units and washout units) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Industrial gas manufacturing: |
| Industrial gas distribution assets: |
| Cylinder preparation assets: |
| Cylinder inspection lights | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Iron smelting and steel manufacturing: |
| Plate mill assets: |
| Slab
sizing systems (incorporating side guard measuring devices and stands,
slab sizing unit supports, cameras and light banks) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Guard lights (incorporating red eye guard lights and stands) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Aircraft manufacturing and repair services: |
| Borescope equipment: |
| Light source | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity distribution: |
| Nightwatchman's lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Street lights | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| CONSTRUCTION: |
| Cranes (mobile): |
| Light and medium | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| 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 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Light
commercial vehicles designed to carry a load of one tonne or greater
and having a gross vehicle mass of 3.5 tonnes or less | 12 years | 16.67% | 8.33% | 1 Jan 2005 |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Automatic vehicle monitoring computer systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| CCTV systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hand-held passenger ticketing machines | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Passenger information displays | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Passenger ticketing machines | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Overhead
distribution lines (incorporating conductors, cross arms, feeders,
insulators, inverters, fittings and poles) | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Power transformers | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Signalling assets (including automatic points) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Track maintenance assets: |
| Truck
mounted maintenance assets (including points cleaning, sweeping and
welding machines) | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Trackwork (incorporating track drainage): |
| Ballasted track | 25 years | 8.00% | 4.00% | 1 Jul 2010 |
| Curved track | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Embedded track | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Points (excluding automatic points) and crossings | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Track within depots | 40 years | 5.00% | 2.50% | 1 Jul 2010 |
| Tramway and light rail rolling stock: |
| Bogies | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Carriages, modules, saloons | 30 years | 6.67% | 3.33% | 1 Jul 2010 |
| Pantographs | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Infrastructure assets: |
| Trackwork
(incorporating rails, sleepers, ballast, permanent way/top 600, and
integral bridges, culverts and tunnels): |
| Freight
(trackwork used by vehicles with gross axle loads of 30 tonnes and
below per vehicle): |
| Light haul (trackwork carrying <1 GMT per annum) | 50 years | 4.00% | 2.00% | 1 Jan 2002 |
| Water transport and support services: |
| Port assets: |
| Navigational aids: |
| Offshore beacons, channel markers and lead lights: |
| Floating buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Piled structures | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Lighting assets: |
| Portable lights | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Studio lights - fixed | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Radio broadcasting: |
| On air lights | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Traffic management assets: |
| Traffic management signs: |
| Traffic lights - mobile | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Lights: |
| Fittings (excluding hardwired) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Shades, removable | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Bathroom assets: |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Fire control assets: |
| Emergency warning and intercommunication systems (EWIS): |
| Strobe lights | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Outdoor assets: |
| Garden lights, solar | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Surgery lights | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Professional photographic services: |
| Lighting assets: |
| Light meters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Light
shaping tools (including modelling glass protectors, reflectors and
scrims, softboxes and umbrellas) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Support assets: |
| Light stands (including boom arms) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic camera systems: |
| Beam splitters and light sources | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Head lights | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Operating theatre lights | 8 years | 25.00% | 12.50% | 1 Jan 2003 |
| General practice medical services: |
| Examination lights: |
| Desktop/trolley | 3 years | 66.67% | 33.33% | 1 Jul 2020 |
| Procedure | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Dental services: |
| Dentists' assets: |
| Curing lights (halogen) | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Dental operating lights | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Refraction units (including examination chair, instrument arms, table and light source) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Jacks: |
| Floor jacks: |
| Used for car and light truck repairs | 3 years | 66.67% | 33.33% | 1 Jul 2011 |
| Transmission jacks: |
| Used for car and light truck repairs | 8 years | 25.00% | 12.50% | 1 Jul 2011 |
| Vehicle hoists: |
| Used for car and light truck repairs | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Electrical treatment assets: |
| Light therapy units (including intense pulse light (IPL) systems) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |