| Musical instruments and associated equipment: |
| Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Brass
instruments (including bugles, cornets, euphoniums, horns, sousaphones,
trombones, trumpets and tubas) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): |
| Acoustic | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Stringed
instruments (including banjos, basses, cellos, guitars, harps,
mandolins, tiples, ukuleles, violas and violins) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Woodwind
instruments (including bagpipes, bassoons, clarinets, flutes, oboes,
pan pipes, piccolos and recorders) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |