| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screening theatre assets: |
| 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 |
| Motion picture exhibition: |
| 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 |
| Slide projectors | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Visual acuity testing assets: |
| Visual acuity chart projectors (automated) | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Child care services: |
| Augmented reality (AR) interactive sandboxes (incorporating projectors) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |