| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Specialist medical services n.e.c.: |
| Thoracic physicians' assets: |
| Lung
function analysis exercise systems (incorporating flow sensors,
treadmills or ergometers, ECGs, pulse oximeters, integrated software and
integrated computers) | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| Podiatry services: |
| Podiatrists' assets: |
| Gait analysis assets: |
| Non-computerised: |
| Treadmills | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| 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 |
| Horse training (racing): |
| Training and rehabilitation assets: |
| Treadmills (including water types) | 15 years | 13.33% | 6.67% | 1 Jul 2021 |