| MANUFACTURING: |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| CNC milling machines | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Combined surface generators and grinders and finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Deblocking and lens cleaning machines (including ultrasonic washers) | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Finers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Finishing blockers | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Frame tracers | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Lap tools | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Layout blockers | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Lens coating machines | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lens curing and drying ovens | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lens edgers | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Lens tinting machines | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Lensmeters: |
| Automated | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Manual | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Polishers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Protective lacquering or surface saver taping machines | 9 years | 22.22% | 11.11% | 1 Jul 2004 |
| Surface generators and grinders | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Surface lathes | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Surgical lasers (excluding ophthalmic surgical lasers) | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Ophthalmic surgery assets: |
| Microkeratome | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Ophthalmic cryo surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic diathermy surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic lasers: |
| Non-refractive | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refractive (including eye tracking systems) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Phacoemulsification systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Pupillometers (used for refractive surgery) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Vitrectomy systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Wave front analysers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Ophthalmic viewers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Optical
dispensing assets - see Table A Photographic, optical and ophthalmic
equipment manufacturing (24110) |