| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Surgery lights | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Arthroscopic fluid management systems | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Endoscopes (flexible and rigid) and endoscopic surgical instruments | 4 years | 50.00% | 25.00% | 1 Jan 2003 |
| Endoscopic camera systems: |
| Beam splitters and light sources | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Printers,
video cameras, video camera adaptors, couplers and heads, video image
capture systems and video processors | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Still cameras | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Endoscopic electrosurgical generators | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Endoscopic lasers | 10 years | 20.00% | 10.00% | 1 Jan 2003 |
| Endoscopic
ultrasound systems (incorporating scanner, transducers/probes,
integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jan 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Ophthalmic surgery assets: |
| Microkeratome | 3 years | 66.67% | 33.33% | 1 Jan 2004 |
| Ophthalmic cryo surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic diathermy surgery systems | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Ophthalmic lasers: |
| Non-refractive | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refractive (including eye tracking systems) | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Phacoemulsification systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Pupillometers (used for refractive surgery) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Vitrectomy systems | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Wave front analysers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |