| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Post-production and packaging assets: |
| Rods and smoke sticks | 12 years | 16.67% | 8.33% | 1 Jul 2016 |
| Other food product manufacturing n.e.c.: |
| Coffee processing assets: |
| Smoke/odour elimination systems (incorporating afterburners, housing and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| 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 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Fire control assets: |
| Alarms: |
| Smoke | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Detection and alarm systems: |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Smoke evacuators | 8 years | 25.00% | 12.50% | 1 Jan 2003 |