| TRANSPORT, POSTAL AND WAREHOUSING: |
| Airport operations and other air transport support services: |
| Aircraft training assets: |
| Flight simulators | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| Link trainers | 8 years | 25.00% | 12.50% | 1 Jan 2001 |
| EDUCATION AND TRAINING: |
| Kindergarten furniture and play equipment - see Table A Child care services (87100) |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Cardiovascular training machines: |
| Cross trainers, steppers and treadmills | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Exercise bicycles (including spin bicycles, upright and recumbent bicycles) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Rowing machines | 5 years | 40.00% | 20.00% | 1 Jul 2012 |
| Free weight training assets: |
| Barbells, dumbbells, kettle bells, weight plates and storage racks | 6 years | 33.33% | 16.67% | 1 Jul 2012 |
| Benches
(including abdominal crunch, adjustable, declined, inclined and flat
benches) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Resistance
training machines (including abdomen, arm, back, chest, hip, leg,
shoulder and multiple training machines) | 8 years | 25.00% | 12.50% | 1 Jul 2012 |
| Horse training (racing): |
| Arena and track maintenance assets: |
| Arena rakes | 4 years | 50.00% | 25.00% | 1 Jul 2021 |
| Others (including grader blades, smudgers, levellers etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Quad bikes/All-terrain vehicles (ATVs) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Lead and companion ponies (horses) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Racehorses: |
| Flat racing (thoroughbred horses) | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Harness racing (standardbred horses) | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| Jumps racing (thoroughbred horses) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Support assets: |
| Horse floats | 20 years | 10.00% | 5.00% | 1 Jul 2021 |
| Horse rugs (including turnout rugs) | 2 years | 100.00% | 50.00% | 1 Jul 2021 |
| Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) | 4 years | 50.00% | 25.00% | 1 Jul 2021 |
| Horse trucks - see Table B Motor vehicles and trailers |
| Platform scales | 7 years | 28.57% | 14.29% | 1 Jul 2021 |
| Rubber mats | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Security and monitoring assets - see Table B Security and monitoring assets |
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 years | 20.00% | 10.00% | 1 Jul 2021 |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 66.67% | 33.33% | 1 Jul 2021 |
| Training and rehabilitation assets: |
| Barriers | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Horses training pools | 30 years | 6.67% | 3.33% | 1Jul 2021 |
| Horse training pool assets: |
| Cleaning assets | 5 years | 40.00% | 20.00% | 1 Jul 2021 |
| Filtration assets (including pumps) | 8 years | 25.00% | 12.50% | 1 Jul 2021 |
| Stables, portable types | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Sulkies | 2 years | 100.00% | 50.00% | 1 Jul 2021 |
| Treadmills (including water types) | 15 years | 13.33% | 6.67% | 1 Jul 2021 |
| Walkers (including water walkers) | 20 years | 10.00% | 5.00% | 1 Jul 2021 |