| MANUFACTURING: |
| Meat processing: |
| Water assets: |
| High stage pump sets | 7 years | 28.57% | 14.29% | 1 Jul 2013 |
| Raw water in-feed pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Die sets | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Motor vehicle manufacturing: |
| Metal stamping and blanking assets: |
| Maintenance workshop and tool room assets: |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Motor car engine assembly and manufacturing assets: |
| Toolroom assets: |
| Fixtures (including rotary work fixtures and set up fixtures) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Water supply: |
| Assets used by irrigation water providers: |
| Pump sets (incorporating switchboards, starters, motors and pumps) | 40 years | 5.00% | 2.50% | 1 Jan 2005 |
| Assets used in water supply: |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Water treatment assets: |
| Bore water treatment assets: |
| Lime
pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| Sewerage and drainage services: |
| Pump sets (incorporating switch boards, starters, motors and pumps) | 25 years | 8.00% | 4.00% | 1 Jan 2005 |
| WHOLESALE TRADE: |
| Petroleum product wholesaling: |
| LPG depot and terminal assets: |
| LPG fleet refuelling facility: |
| Pump sets | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Telecommunications assets: |
| Telephone hand sets | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Optometry and optical dispensing: |
| Optical assets: |
| Trial lens sets | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Television sets | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Child care services: |
| Play area assets: |
| Playsets (including cubby houses, forts, slides, swing sets and trestle frames) | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| 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 |