| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Anaesthesia machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Animal blow dryers | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Animal cages: |
| Fibreglass, plastic and polyethylene (PE) cages | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Stainless steel cages | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (C02) end-tidal monitors, ECGs and pulse oximeters) | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Animal scales | 7 years | 28.57% | 14.29% | 1 Jan 2004 |
| Dental assets: |
| Dental units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Ultrasonic scalers (standalone) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Electrocautery units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Electroejaculators | 6 years | 33.33% | 16.67% | 1 Jan 2004 |
| Hydrobaths | 8 years | 25.00% | 12.50% | 1 Jan 2004 |
| Pathology assets: |
| Centrifuges | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Laboratory analysers: |
| Electrolyte analysers | 4 years | 50.00% | 25.00% | 1 Jan 2004 |
| Generally | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| Microscopes | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Surgery lights | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Tables and tubs | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 40.00% | 20.00% | 1 Jan 2004 |
| X-ray assets (excluding direct radiography assets): |
| Mobile or portable x-ray units | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| X-ray processors - automatic | 10 years | 20.00% | 10.00% | 1 Jan 2004 |