| 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 |
| Bowling greens - artificial grass or carpet (removable without damage) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Gymnasium and exercise equipment | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| ARTS AND RECREATION SERVICES: |
| Museum operation: |
| Museum displays in aircraft/war museums | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| Nature reserves and conservation parks operation: |
| Parks and gardens: |
| Lion parks: |
| Animal cages and sheds | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Animal huts | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Planetarium domes | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| Sea life centres: |
| Fibreglass aquarium tanks | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Ketches | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| TV audio systems | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Creative and performing arts activities: |
| Performing dogs - see Table B Working dogs |
| Theatre equipment: |
| Accessories (theatrical - wigs, costumes etc) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Cardiovascular training machines: |
| Cross trainers, steppers and treadmills | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Exercise bicycles (including spin bicycles, upright and recumbent bicycles) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Rowing machines | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Benches
(including abdominal crunch, adjustable, declined, inclined and flat
benches) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Resistance
training machines (including abdomen, arm, back, chest, hip, leg,
shoulder and multiple training machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Support assets: |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players and television sets) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Fans (including wall mounted) | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Lockers | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Platform scales | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Sports and physical recreation clubs n.e.c.: |
| Racing cars | 2 years | 100.00% | 50.00% | 1 Jan 2001 |
| Squash and tennis court operation: |
| Tennis court surfaces: |
| Bitumen | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Plexipave | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Synthetic lawn | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Sports and physical recreation venues, grounds and facilities operations n.e.c.: |
| Bowling centres (plant and equipment): |
| Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Bowling balls | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Carpets | 4 years | 50.00% | 25.00% | 1 Jan 2001 |
| Masking units | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Pin setters and pin spotters | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Other equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Skating rink plant: |
| Fittings (open air) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| General freezing plant and equipment | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Hired ice skating boots | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Roller skates | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Surface (synthetic panels) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Ski equipment (skis, boots and stocks for hiring to public) | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Ski maintenance machines | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Arena rakes | 4 years | 50.00% | 25.00% | 1 Jul 2021 |
| Others (including grader blades, smudgers, levellers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Quad bikes/All-terrain vehicles (ATVs) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Lead and companion ponies (horses) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Racehorses: |
| Flat racing (thoroughbred horses) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Harness racing (standardbred horses) | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| Jumps racing (thoroughbred horses) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Support assets: |
| Horse floats | 20 years | 10.00% | 5.00% | 1 Jul 2021 |
| Horse rugs (including turnout rugs) | 2 years | 100.00% | 50.00% | 1 Jul 2021 |
| Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) | 4 years | 50.00% | 25.00% | 1 Jul 2021 |
| Horse trucks - see Table B Motor vehicles and trailers |
| Platform scales | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| Rubber mats | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Security and monitoring assets - see Table B Security and monitoring assets |
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 66.67% | 33.33% | 1 Jul 2021 |
| Training and rehabilitation assets: |
| Barriers | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| 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 |
| Stables, portable types | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Sulkies | 2 years | 100.00% | 50.00% | 1 Jul 2021 |
| Treadmills (including water types) | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Walkers (including water walkers) | 20 years | 10.00% | 5.00% | 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: |
| Children's rides | 5 years | 40.00% | 20.00% | 1 Jul 2001 |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Dedicated video games/simulators | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Interchangeable video game kits | 1 years | 200.00% | 100.00% | 1 Jul 2001 |
| Juke boxes (CD) | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Photo-image machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pinball machines | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Pool/billiard tables | 10 years | 20.00% | 10.00% | 1 Jul 2001 |
| Redemption games (prizes/tickets) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Table games (including air hockey, soccer etc) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Billiard tables | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Rides and devices (fixed or mobile): |
| Chair-o-planes | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Children's indoor soft playgrounds | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Children's rides (designed for the carriage of children less than 8 years old) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Ferris wheels | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Free falls (including giant drop and tower of terror) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Inflatables (including jumping castles) | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Roller coasters: |
| Non-powered
(including corkscrew loop, looping coasters and mini roller coasters -
wild cat, madmouse) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Powered (including tornado) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Round rides with or without additional motions (including merry-go-rounds) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
| Track | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Self-drive powered rides (including dodgems and go-karts): |
| Track | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Vehicle | 5 years | 40.00% | 20.00% | 1 Jan 2002 |
| Simulators | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Trains, tracked or trackless (including tractor trains and miniature railways) | 10 years | 20.00% | 10.00% | 1 Jan 2002 |
| Water rides | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Water slides (gravity powered) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Golf courses (miniature): |
| Carpets on stairways | 3 years | 66.67% | 33.33% | 1 Jan 2001 |
| Lighting plant, electric motors, moving parts | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Lighting standards | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Marina operation: |
| Boat cradles | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Boat storage racks | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Forklifts | 11 years | 18.18% | 9.09% | 1 Jul 2002 |
| Marina - wet berths (incorporating piling, decking and floating pontoons) | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Mooring buoys | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Travel lifts | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Shuffle boards | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Space theatre domes | 33 ⅓ years | 6.00% | 3.00% | 1 Jan 2001 |
| Trampolines | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Gambling activities: |
| Poker/gaming assets - see Table A Casino operations (92010) |
| Totalisators: |
| Computer equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Ancillary equipment (e.g. ticket issuing machines) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Casino operations: |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Count and cage assets: |
| Coin scales | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Counterfeit detectors | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Note counters/sorters/verifiers | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Electronic table games (including keno games, poker games, rapid games) | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Entertainment assets: |
| Audio (including amplifiers, microphones, speakers, processors) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Visual (including televisions, DVD players) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Gaming stools and chairs | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Gaming tables (including blackjack, poker, roulette) | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Poker/gaming machines | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Poker/gaming machines system hardware (used for monitoring) | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Security and monitoring assets - see Table B Security and monitoring assets |
| Table game equipment: |
| Big wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Card shufflers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chippers | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Chips and plaques | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Dealer handset devices | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Display screens | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| Roulette wheels | 7 years | 28.57% | 14.29% | 1 Jul 2022 |
| Shoes (electronic type) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |