| MANUFACTURING: |
| Aircraft manufacturing and repair services: |
| Aircraft testing and measurement equipment: |
| Instrumentation,
dynamometers and calibrating equipment (including testing equipment for
engines, radios) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Clocks and clock radios | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Communication, computer and passenger support assets: |
| Radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Communication, computer and passenger assets: |
| Phones, radio base stations, intercoms | 7 years | 28.57% | 14.29% | 1 Jul 2010 |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Navigational
and communication assets acquired separately from the vessel (including
autopilots, chart plotters, depth sounders, GPS, radar systems and
marine radios) | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Scenic and sightseeing transport: |
| Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: |
| Communications assets: |
| Radios | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Communication assets: |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Other transport support services n.e.c.: |
| Electronic toll collection assets: |
| Digital
measuring instruments (including vehicle classifiers (laser or
infrared) and electronic toll collection readers (radio frequency)) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Radio frequency terminal assets: |
| Barcode readers/scanners | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| Portable/handheld and vehicle mounted terminal devices | 4 years | 50.00% | 25.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Sound recording assets: |
| Microphones: |
| Radio
microphone systems (incorporating antennas, miniature microphones,
receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Radio broadcasting: |
| Amplifiers and pre-amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Audio processing assets (including rack mounted effects units etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Audio routers | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Automation
systems (including broadcast playout automation systems, content
creation systems, music scheduling systems and traffic and billing
automation systems) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Consoles: |
| Broadcast consoles (incorporating audio logging and routing, intercommunication etc) | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Production consoles | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Control room assets generally: |
| Electronically
based assets (including audio processors, audio switchers, aural studio
to transmitter linkage assets, distribution amplifiers, monitor
receivers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Personal
computer based assets (including delay units, logging units, program
fail detectors, RDS generators etc) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Headphones and headsets | 2 years | 100.00% | 50.00% | 1 Jul 2012 |
| Intercommunication systems (standalone) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Microphones: |
| Field and portable microphones | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Studio based microphones (including recording microphones) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) |
| Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers |
| On air lights | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Servers, domain controllers, switches, transcoders etc | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Studio based digital audio broadcasting infrastructure (encoding assets etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telephone systems: |
| Telephone
interface assets generally (used for sending and receiving audio to and
from connected telephone lines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telephone screening systems and other personal computer based telephone systems (excluding software) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Voice over internet protocol (VoIP) based systems | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Time code generators | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Transmission assets: |
| Antennas | 20 years | 10.00% | 5.00% | 1 Jul 2012 |
| Codecs | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Fibre optic terminal equipment generally | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Generators (backup) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Obstruction lighting | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Power conditioners | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RF switching units | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Signal
receiving and monitoring assets (including audio processors, decoders,
modulation monitors, spectrum analysers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Silence detection and switching units | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Surge arresters | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Translators | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Transmission towers | 40 years | 5.00% | 2.50% | 1 Jul 2012 |
| Transmitters | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Uninterruptible power supply (UPS) assets - see Table B Power supply assets |
| Television broadcasting: |
| Microphones: |
| Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Internet publishing and broadcasting: |
| Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) |
| Telecommunications services: |
| Microwave radio telecommunications assets: |
| Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): |
| High capacity licensed microwave radio | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Microwave
radio system (including modulator, demodulator, receiver, transmitter,
monitoring/supervisory system, RF filter): |
| High capacity licensed microwave radio system ≥ 68Mb | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Low capacity licensed microwave radio system < 16Mb | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Class licence microwave radio system (including antenna) | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Multiplexers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Towers (including guyed, lattice and steel or concrete poles) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Mobile telecommunications assets: |
| Base station assets: |
| Antennas, battery backup, radio transmitters/receivers and rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Radios | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Surveying and mapping services: |
| GNSS/GPS
survey equipment (including receivers, reference/base stations, rover
receivers, data radios, antennas and integrated GNSS) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Pathology and diagnostic imaging services: |
| Radiologists' diagnostic imaging assets: |
| Magnetic
resonance imaging (MRI) systems (incorporating scanners, cooling
systems, radio frequency coil accessories, integrated computer and
integrated software) | 7 years | 28.57% | 14.29% | 1 Jul 2002 |