| TRANSPORT, POSTAL AND WAREHOUSING: |
| Other transport n.e.c.: |
| Monocable
circulating fixed grip and detachable ropeway assets operated in
snowfield areas (including double, triple and quad chair lifts, T-bar,
poma and surface lifts): |
| Communication assets: |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Post production sound assets: |
| 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 |
| Radio broadcasting: |
| Telephone systems: |
| Telephone
interface assets generally (used for sending and receiving audio to and
from connected telephone lines) | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Telephone screening systems and other personal computer based telephone systems (excluding software) | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Voice over internet protocol (VoIP) based systems | 7 years | 28.57% | 14.29% | 1 Jul 2012 |
| Telecommunications services: |
| Payphones (public telephones) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Telecommunications assets: |
| Telephone hand sets | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Telephone systems - see Table B Telephony |