| MANUFACTURING: |
| Other wood product manufacturing: |
| Frame (picture) manufacturing plant | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Aspect ratio converters | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speed control, time lapse and phase adjustment controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Time code generators and master clocks | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Underwater and marine housings and rain deflectors | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Cameras: |
| 16mm and 35mm film cameras | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Digital cameras | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Camera lens accessories: |
| Coloured and graduated filters and filter stages | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Fish eye and wide angle lens adapters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Follow focus, remote focus, shutter and zoom controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Image stabilisers, matte boxes, and teleprompters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera lenses | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera supports (including heads, legs mounts and tripods) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Copyright in a feature film (not including a licence relating to a copyright in a feature film) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Grips' assets: |
| Camera cranes | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera heads | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Car rigs, sea rigs and other specialised rigs | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Communications systems | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Dollies | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Dolly and camera attachments | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Dolly track | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Remote camera control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Towers, rigging, and dance floors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers |
| Lighting assets: |
| Accessories (including gaffer grips, clamps, mounts, and stands) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Portable lights | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Studio lights - fixed | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Lighting control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Lighting grids - fixed | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Motion picture film processing assets: |
| Chemical agitators and mixers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Film cleaning machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film colour analysers and colour grading machines | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Film densitometers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film printing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film processing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film re-winders | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Flat bed and rear projection film viewers | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mixed chemical pumps | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Silver recovery units | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Sound quality control processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Waste water treatment assets | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Post production sound assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Audio
effects units (incorporating aural exciters, compressors, delay and
effects control processors graphic equalisers, harmonisers, limiters,
noise reduction processors, reverberation processors, telephone
simulators and time controllers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital sound conversion processors (including encoders and decoders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Hard disc video players and recorders | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Microphones and microphone accessories | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing desks and consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speakers | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Time code synchronisation units | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video routers and servers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Post production video assets: |
| DVD players | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Edit controllers (used in linear editing) | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| High definition digital film scanners | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| High definition laser film recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion capture and analysis systems | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Non-linear editing systems (incorporating computer control, interface and hard disc system) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Telecine
chains (incorporating colour correctors, film time code readers, grain
and noise reduction systems and telecine machines) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| VHS video cassette players and recorders | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Video routers and servers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Videotape players and recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Speakers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sound recording assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Boom poles | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Compressors, expanders and limiters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Headphones: |
| Generally | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Miniature in-ear headphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| 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 |
| Monitors | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Speakers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Vision switchers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| Audio amplification and processing equipment (including component rack systems) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Carpets | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Cinema automation systems | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Cinema and sound processors | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Cinema seating (including frames, seat bodies and covers) | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Curtains, wall and acoustic treatments | 7 years | 28.57% | 14.29% | 1 Jan 2001 |
| Drive-in plant: |
| Sound transmission equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Listening units (including posts, wiring and speaker equipment) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screens and screen framing | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Film
handling and maintenance equipment (including splicers, footage
counters, spools and reels, stripper plates, rewinders, spinners,
trolleys and cleaners) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Film transport systems (including platter systems, tower, make-up tables and interlock systems) | 15 years | 13.33% | 6.67% | 1 Jan 2001 |
| Lighting (including dimmers, aisle and seat) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Loud speakers and sound reproduction equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Motion picture and slide projection equipment: |
| Motion picture projectors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Projector heat extraction systems | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Projection ports | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Slide projectors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Screen installations (including screens, framing and masking equipment) | 8 years | 25.00% | 12.50% | 1 Jan 2001 |