| RETAIL TRADE: |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Supermarket and grocery stores: |
| Refrigeration and freezing assets: |
| Freezers
and refrigerators generally (including refrigeration cabinets and
cases, standalone chillers, standalone freezers and standalone
refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Guestroom assets: |
| Kitchen assets: |
| Bar refrigerators | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Refrigerators | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Residential property operators: |
| Kitchen assets: |
| Refrigerators | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Scientific research services: |
| Scientific, medical and pharmaceutical research assets: |
| Refrigerators | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Scientific testing and analysis services: |
| Coal laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2018 |
| Mineral processing and metallurgical laboratory assets: |
| Sample preparation assets: |
| Sample storage assets: |
| Portable refrigerators/freezers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Hospital furniture: |
| Bedside
cabinets/lockers, carts and poles, blanket warming cabinets, blood
warming cabinets, medical refrigerators and overbed tables | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| General practice medical services: |
| Medical refrigerators | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Refrigerators (including controlled temperature medication refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Child care services: |
| Support assets: |
| Kitchen assets: |
| Refrigerators/freezers | 10 years | 20.00% | 10.00% | 1 Jul 2020 |