| RETAIL TRADE: |
| Public
address and paging system assets (including amplifiers, audio speakers
and microphones) - see Table B Public address and paging system assets |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Microphones and microphone accessories | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sound recording assets: |
| Microphones: |
| Field or boom microphones | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Lapel microphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| Microphone
accessories (including adapters, connectors, stands, suspension mounts,
pistol grips, windscreens and windjammers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Microphone cables | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Radio
microphone systems (incorporating antennas, miniature microphones,
receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Studio microphones | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Microphones: |
| Field and portable microphones | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Studio based microphones (including recording microphones) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Television broadcasting: |
| Microphones: |
| Field or boom microphones | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Miniature or 'lapel' microphones | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Studio or fixed microphones | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microphone booms | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| ARTS AND RECREATION SERVICES: |
| Casino operations: |
| Entertainment assets: |
| Audio (including amplifiers, microphones, speakers, processors) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |