| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Motion picture film processing assets: |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sound quality control processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Post production sound assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Audio
effects units (incorporating aural exciters, compressors, delay and
effects control processors graphic equalisers, harmonisers, limiters,
noise reduction processors, reverberation processors, telephone
simulators and time controllers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital sound conversion processors (including encoders and decoders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Hard disc video players and recorders | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Microphones and microphone accessories | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing desks and consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speakers | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Time code synchronisation units | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video routers and servers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Screening theatre assets: |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound recording assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Boom poles | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Compressors, expanders and limiters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Headphones: |
| Generally | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Miniature in-ear headphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| Microphones: |
| Field or boom microphones | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Lapel microphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| Microphone
accessories (including adapters, connectors, stands, suspension mounts,
pistol grips, windscreens and windjammers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Microphone cables | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Radio
microphone systems (incorporating antennas, miniature microphones,
receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Studio microphones | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Monitors | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Speakers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Vision switchers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture exhibition: |
| Cinema and sound processors | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Drive-in plant: |
| Sound transmission equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Loud speakers and sound reproduction equipment | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Surround sound systems (incorporating audio-video receivers and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| Surround sound systems (incorporating audio-video receivers and speakers) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |