| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Tanks
and pools (including recycling tanks, sludge tanks and pools, storage
tanks etc) | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Swimming pools and spas: |
| Chlorinators | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Heaters | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Swimming pool assets: |
| Chlorinators | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Cleaning assets | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Covers (including blankets) | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Heaters: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Solar | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Fitness and recreation assets: |
| Billiard/pool tables | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Support assets: |
| Swimming pool assets: |
| Dehumidifiers | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Filtration
equipment (including chlorinators and pumps) - see Table B Swimming
pool assets |
| Pool covers (including blankets) - see Table B Swimming pool assets |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Horses training pools | 30 years | 6.67% | 3.33% | 1Jul 2021 |
| Horse training pool assets: |
| Cleaning assets | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2021 |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |