| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Rugs | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Furniture used by children, freestanding: |
| Carpet mats (including rugs and floor mats/cushions) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Horse training (racing): |
| Support assets: |
| Horse rugs (including turnout rugs) | 2 years | 100.00% | 50.00% | 1 Jul 2021 |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 66.67% | 33.33% | 1 Jul 2021 |
| OTHER SERVICES: |
| Laundry and dry cleaning services: |
| Carpet, upholstery and rug cleaning services assets: |
| Air
purifiers, deodorising and mould remediation assets (including air
filtering machines, air scrubbers and ozone generators) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Drying and restoration assets (including air movers and dehumidifiers) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Extractors for carpet and upholstery cleaning: |
| Spot
extractors (including portable handheld and brief case size extractors
for stain removal) | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Others (including walk behind and self-contained carpet extractors) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| Truck or van mounted | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Vacuum cleaners: |
| Backpack and pull along machines | 3 years | 66.67% | 33.33% | 1 Jul 2010 |
| Other portable cleaners (including upright machines) | 5 years | 40.00% | 20.00% | 1 Jul 2010 |