| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Accommodation
providers who operate a pub, tavern, bar, cafe, restaurant or club
within their premises should use the effective life determinations shown
for cafes, restaurants, takeaway food services, pubs, taverns, bars and
clubs (hospitality) (45110 to 45302) for assets used in that business |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Bars, freestanding (including drink service counters and wet bars) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Beer dispensing system assets (including, tanks, taps tubes and valves) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Counters for customer service, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Dishwasher machines | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Drink blenders | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Drink
dispensing machines (including hot water urns, post mix dispensers,
refrigerated and frozen drink dispensers and dairy dispensers, but
excluding beer dispensing systems) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Electronic spirits dispensers | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Floor coverings, removable without damage: |
| Carpet | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Rubber safety mats | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Food preparation and service assets: |
| Bench
top appliances - small portable type (including blenders, food
processors, grills, rice cookers and toasters) | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Cooking
appliances, large commercial type (including cook tops, deep fryers,
grills, kebab machines, ovens and salamanders) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Cookware, handheld (including frypans, pans, pots, trays and woks) | 2 years | 100.00% | 50.00% | 1 Jul 2005 |
| Crockery, cutlery and glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Hot food display assets (including bain marie) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microwave ovens | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Preparation benches, freestanding | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Wok burners, large commercial type | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, freestanding, for customer use: |
| In drinking areas of pubs, bars, clubs | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| In dining areas | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Glassware | 1 years | 200.00% | 100.00% | 1 Jul 2005 |
| Glass washer machines | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Kitchen exhaust fans | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Menu boards | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Plastic safety screens (including sneeze guards) | 2 years | 100.00% | 50.00% | 1 Jul 2022 |
| Poker/gaming assets - see Table A Casino operations (92010) |
| Refrigeration assets: |
| Generally
(including blast chillers, condensers, evaporators, refrigeration
cabinets, standalone freezers and standalone refrigerators) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Ice making machines | 8 years | 25.00% | 12.50% | 1 Jul 2014 |
| Insulation panels used in cool or freezer rooms | 40 years | 5.00% | 2.50% | 1 Jul 2014 |