| AGRICULTURE, FORESTRY AND FISHING: | 
| Sheep farming: | 
| Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) | 5 years | 40.00% | 20.00% | 1 Jan 2007 | 
| Pig farming: | 
| Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) | 5 years | 40.00% | 20.00% | 1 Jul 2008 | 
| MANUFACTURING: | 
| Industrial gas manufacturing: | 
| Support and other assets: | 
| Safety assets: | 
| Gas leakage monitors: | 
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2011 | 
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2011 | 
| Basic organic chemical manufacturing: | 
| Ethanol manufacturing assets: | 
| Support and other assets: | 
| Tanker filling assets: | 
| Fire
 protection systems (incorporating auxiliary monitors, fire and UV 
detectors, fire indicator panels, fire retardant lines and foam storage 
tanks) | 15 years | 13.33% | 6.67% | 1 Jul 2012 | 
| Cement manufacturing: | 
| Support assets: | 
| Control
 systems (process and safety control systems incorporating PLCs, 
cabling, monitors, sensors and switchgear, but excluding software) | 10 years | 20.00% | 10.00% | 1 Jul 2011 | 
| Iron smelting and steel manufacturing: | 
| Assets used in common in iron smelting and steel manufacturing processes: | 
| Control systems assets: | 
| Instruments
 (including temperature probes, control panels, gas analysers, location 
sensors, carbon monoxide monitors, pressure controls, temperature 
controls, pyrometers, strip position sensors, gamma ray detectors, hot 
metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 28.57% | 14.29% | 1 Jul 2010 | 
| WHOLESALE TRADE: | 
| Petroleum product wholesaling: | 
| Bulk fuel terminal assets (excluding LPG assets): | 
| Fire
 protection systems (incorporating auxiliary monitors, fire and UV 
detectors, fire indicator anels, fire retardant lines and foam storage 
tank) | 15 years | 13.33% | 6.67% | 1 Jul 2010 | 
| TRANSPORT, POSTAL AND WAREHOUSING: | 
| Airport operations and other air transport support services: | 
| Airport assets: | 
| Terminal building assets: | 
| Flight information display signs (including monitors and LED screens) | 7 years | 28.57% | 14.29% | 1 Jan 2003 | 
| INFORMATION MEDIA AND TELECOMMUNICATIONS: | 
| Motion picture and video activities: | 
| Camera accessories: | 
| Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jan 2006 | 
| Post production video assets: | 
| Monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 | 
| Sound recording assets: | 
| Monitors | 2 years | 100.00% | 50.00% | 1 Jan 2006 | 
| Video monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 | 
| Radio broadcasting: | 
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2012 | 
| Control room assets generally: | 
| Electronically
 based assets (including audio processors, audio switchers, aural studio
 to transmitter linkage assets, distribution amplifiers, monitor 
receivers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 | 
| Transmission assets: | 
| Signal
 receiving and monitoring assets (including audio processors, decoders, 
modulation monitors, spectrum analysers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 | 
| Television broadcasting: | 
| Monitors: | 
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2005 | 
| Video monitors: | 
| Cathode ray tube (CRT) monitors | 8 years | 25.00% | 12.50% | 1 Jul 2005 | 
| LCD and Plasma monitors | 5 years | 40.00% | 20.00% | 1 Jul 2005 | 
| Virtual monitor wall systems (including rear projection monitor walls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 | 
| Signal
 measurement, monitoring and testing assets (including modulation 
monitors, RF analysers, test signal generators, vectorscopes and 
waveform monitors) | 12 years | 16.67% | 8.33% | 1 Jul 2005 | 
| Under monitor and tally display systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 | 
| RENTAL, HIRING AND REAL ESTATE SERVICES: | 
| Residential property operators: | 
| Security and monitoring assets: | 
| CCTV systems: | 
| Monitors | 4 years | 50.00% | 25.00% | 1 Jul 2004 | 
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: | 
| Veterinary services: | 
| Veterinarians' assets: | 
| Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (C02) end-tidal monitors, ECGs and pulse oximeters) | 7 years | 28.57% | 14.29% | 1 Jan 2004 | 
| HEALTH CARE AND SOCIAL ASSISTANCE: | 
| Hospitals: | 
| Hospital assets: | 
| Angiography assets: | 
| Image
 acquisition systems (incorporating computers with digital subtraction 
capability, digital cameras, monitors and integrated software) | 4 years | 50.00% | 25.00% | 1 Jul 2002 | 
| Endoscopic surgery assets (excluding disposable accessories): | 
| Endoscopic camera systems: | 
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jan 2003 | 
| Patient monitoring assets: | 
| Cardiac monitors | 7 years | 28.57% | 14.29% | 1 Jan 2003 | 
| Foetal monitors | 7 years | 28.57% | 14.29% | 1 Jan 2003 | 
| Vital signs monitors | 7 years | 28.57% | 14.29% | 1 Jan 2003 | 
| General practice medical services: | 
| Foetal heart monitors, external | 7 years | 28.57% | 14.29% | 1 Jul 2020 | 
| Portable observation machines (including vital signs monitors) | 7 years | 28.57% | 14.29% | 1 Jul 2020 | 
| Specialist medical services n.e.c.: | 
| Thoracic physicians' assets: | 
| Sleep
 laboratory systems (incorporating amplifiers, sensors, integrated CPAP 
monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2003 | 
| Pathology and diagnostic imaging services: | 
| Radiologists' diagnostic imaging assets: | 
| Fluoroscopy assets (excluding direct radiography assets): | 
| Image
 acquisition systems (incorporating computers, digital cameras, 
integrated software and monitors) | 4 years | 50.00% | 25.00% | 1 Jul 2002 | 
| Podiatry services: | 
| Podiatrists' assets: | 
| Gait analysis assets: | 
| Non-computerised: | 
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jul 2003 | 
| OTHER SERVICES: | 
| Photographic film processing: | 
| Printing assets: | 
| Photo calibration monitors | 8 years | 25.00% | 12.50% | 1 Jul 2017 |