| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Production
assets generally for bacon, ham, meat emulsion products, smallgoods etc
(including band saws, cookers, cutters, deboning machines, dicing
machines, emulsifiers, filling machines, grinding machines, guillotines,
injecting machines, massaging machines, meat pumps, microwave cooking
tunnels, mixing machines, netting machines, pump grinders, sausage
linkers, shredders, tumbling machines etc) | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Food preparation and service assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Radio broadcasting: |
| Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) |
| Television broadcasting: |
| Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) |
| Telecommunications services: |
| Microwave radio telecommunications assets: |
| Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): |
| High capacity licensed microwave radio | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Microwave
radio system (including modulator, demodulator, receiver, transmitter,
monitoring/supervisory system, RF filter): |
| High capacity licensed microwave radio system ≥ 68Mb | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio system < 16Mb | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Class licence microwave radio system (including antenna) | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Multiplexers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Towers (including guyed, lattice and steel or concrete poles) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Mobile telecommunications assets: |
| Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Microwave ovens | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Residential property operators: |
| Kitchen assets: |
| Microwave ovens | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2020 |