| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Ceiling fans | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Clocks, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Digital peep holes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| DVD players | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Door closers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Door stops, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Escalators (machinery and moving parts) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Evaporative coolers: |
| Fixed (excluding ducting and vents) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Portable | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Furniture, freestanding | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Garbage bins | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Garbage compacting systems (excluding chutes) | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Generators | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Gym assets: |
| Cardiovascular | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Resistance | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Hand dryers, electrical | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heaters: |
| Fixed: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas: |
| Ducted central heating unit | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Home automation control assets | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Hot water systems (excluding piping): |
| Electric | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Gas | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Solar | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hydronic assets: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Water heaters | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Intercom system assets | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lifts (including hydraulic and traction lifts) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Lights: |
| Fittings (excluding hardwired) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Shades, removable | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Linen | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Master antenna television (MATV) assets: |
| Amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Modulators | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Power sources | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Mirrors, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Radios | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Rugs | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Skylights: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Surround sound systems (incorporating audio-video receivers and speakers) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Telecommunications assets: |
| Cordless phones | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Telephone hand sets | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Telephone systems - see Table B Telephony |
| Television antennas, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Vacuum cleaners: |
| Ducted: |
| Hoses | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Wands | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Portable | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Video cassette recorder systems (VCRs) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Water pumps: |
| Multi-storey | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Rainwater tanks | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Single residence pressure pumps | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Window blinds, internal | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Window curtains | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Window shutters, automatic: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Bathroom assets: |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Heated towel rails, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Shower curtains (excluding curtain rods and screens) | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Spa bath pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fire control assets: |
| Alarms: |
| Heat | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Smoke | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Detection and alarm systems: |
| Alarm bells | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Fire indicator panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Emergency warning and intercommunication systems (EWIS): |
| Master emergency control panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Speakers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Strobe lights | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Warden intercom phones (WIPs) | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Extinguishers | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hoses and nozzles | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Pumps (including diesel and electric) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Stair pressurisation assets: |
| AC variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Pressurisation and extraction fans | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Sensors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Kitchen assets: |
| Cook tops | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Crockery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Cutlery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Freezers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Garbage disposal units | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Microwave ovens | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Ovens | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Range hoods | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Refrigerators | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Stoves | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Water filters, electrical | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Laundry assets: |
| Clothes dryers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Ironing boards, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Irons | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Washing machines | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Outdoor assets: |
| Automatic garage doors: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Barbecue assets: |
| Fixed barbecue assets: |
| Sliding trays and cookers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Freestanding barbecues | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Floor carpet (including artificial grass and matting) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Folding arm awnings: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Furniture, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Gardening watering installations: |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Timing devices | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Garden lights, solar | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gates, electrical: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Operable pergola louvres: |
| Controls | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Motors | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Rainwater tanks: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| Polyethylene | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Roller blinds: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sauna heating assets | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Sewage treatment assets: |
| Controls | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Motors | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Spas: |
| Fixed spa assets: |
| Chlorinators | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Heaters (electric or gas) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| Swimming pool assets: |
| Chlorinators | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Cleaning assets | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Covers (including blankets) | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Heaters: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Solar | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Tennis court assets: |
| Cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Drag brooms | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Nets | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Rollers | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Umpire chairs | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Security and monitoring assets: |
| Access control systems: |
| Code pads | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Door controllers | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Readers: |
| Proximity | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Swipe card | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| CCTV systems: |
| Cameras | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Monitors | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Recorders: |
| Digital | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Time lapse | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Switching units (including multiplexes) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Security systems: |
| Code pads | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Detectors (including passive infrared, photo sensors and vibration) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Global System for Mobiles (GSM) units | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Noise makers (including bells and sirens) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Support assets: |
| Master antenna television (MATV) assets - see Table A Residential property operators (67110) |