| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Waste treatment assets: |
| Laboratory
equipment (including balancers, chart recorders, dryers, pH sampling
devices, rotameters and simulators etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Meters
and sensors (including chart recorders, dosing meters, level meters,
level sensors and pH method meters and sensors etc) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Rail mounted track infrastructure assets: |
| Generally
(including ballast wagons/cleaners/regulators, rail grinders, sleeper
laying machines and track recorders) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Post production sound assets: |
| 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 |
| Hard disc video players and recorders | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Post production video assets: |
| High definition laser film recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| VHS video cassette players and recorders | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Videotape players and recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| 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 |
| Radio broadcasting: |
| 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 |
| Television broadcasting: |
| Digital
audio players and recorders (including CD players and recorders,
digital audio tape (DAT) players, DVD players and recorders, and mini
disc players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Hard disk recorders | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Videocassette recorders | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Videotape players and recorders | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Video cassette recorder systems (VCR) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video recorder or equipment hiring | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Residential property operators: |
| Assets generally: |
| Video cassette recorder systems (VCRs) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Security and monitoring assets: |
| CCTV systems: |
| Recorders: |
| Digital | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Time lapse | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic camera systems: |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Podiatry services: |
| Podiatrists' assets: |
| Gait analysis assets: |
| Non-computerised: |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Vehicle service and inspection lane assets: |
| Data
collection devices (including bar code readers, mobile recorders and
transponders) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |