| MANUFACTURING: |
| Aircraft manufacturing and repair services: |
| Borescope equipment: |
| Video scopes | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| RETAIL TRADE: |
| Fuel retailing: |
| Convenience store assets: |
| CCTV video surveillance systems | 4 years | 50.00% | 25.00% | 1 Jul 2010 |
| ACCOMMODATION AND FOOD SERVICES: |
| Accommodation: |
| Audio
visual entertainment assets (including those used in conference and
function rooms (including amplifier, audio speaker, digital disc player,
microphone, television sets, turntable, video projection equipment)) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players, microphones, television sets, turntables and video
projection equipment) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Camera accessories: |
| Aspect ratio converters | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speed control, time lapse and phase adjustment controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Time code generators and master clocks | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Underwater and marine housings and rain deflectors | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Cameras: |
| 16mm and 35mm film cameras | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Digital cameras | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Camera lens accessories: |
| Coloured and graduated filters and filter stages | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Fish eye and wide angle lens adapters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Follow focus, remote focus, shutter and zoom controls | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Image stabilisers, matte boxes, and teleprompters | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera lenses | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera supports (including heads, legs mounts and tripods) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Copyright in a feature film (not including a licence relating to a copyright in a feature film) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Grips' assets: |
| Camera cranes | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Camera heads | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Car rigs, sea rigs and other specialised rigs | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Communications systems | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Dollies | 12 years | 16.67% | 8.33% | 1 Jan 2006 |
| Dolly and camera attachments | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Dolly track | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Remote camera control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Towers, rigging, and dance floors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers |
| Lighting assets: |
| Accessories (including gaffer grips, clamps, mounts, and stands) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Portable lights | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Studio lights - fixed | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Lighting control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Lighting grids - fixed | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Motion picture film processing assets: |
| Chemical agitators and mixers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Chemical storage tanks | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Film cleaning machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film colour analysers and colour grading machines | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Film densitometers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film printing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film processing machines | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Film re-winders | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Flat bed and rear projection film viewers | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Mixed chemical pumps | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Optical sound camera systems (incorporating soundtrack and time code generators) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Silver recovery units | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Sound quality control processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Waste water treatment assets | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Post production sound assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| 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 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Digital film projectors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital sound conversion processors (including encoders and decoders) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Hard disc video players and recorders | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Microphones and microphone accessories | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing desks and consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Speakers | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Time code synchronisation units | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video routers and servers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Post production video assets: |
| DVD players | 3 years | 66.67% | 33.33% | 1 Jan 2006 |
| Edit controllers (used in linear editing) | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| High definition digital film scanners | 4 years | 50.00% | 25.00% | 1 Jan 2006 |
| High definition laser film recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion capture and analysis systems | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Non-linear editing systems (incorporating computer control, interface and hard disc system) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Telecine
chains (incorporating colour correctors, film time code readers, grain
and noise reduction systems and telecine machines) | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| VHS video cassette players and recorders | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Video routers and servers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Videotape players and recorders | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Screening theatre assets: |
| Audio amplification and processing equipment (includes component racks systems) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital audio players, digital film projectors and digital sound conversion processors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Motion picture film projectors | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Screens | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Speakers | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Sound recording assets: |
| Amplifiers and pre-amplifiers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Sound mixing consoles | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Boom poles | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Compressors, expanders and limiters | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Digital
audio players and recorders (including CD, DVD, digital audio tape
(DAT), mini disc and hard disc players and recorders) | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Digital or electronic time code slates | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Headphones: |
| Generally | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Miniature in-ear headphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| Microphones: |
| Field or boom microphones | 7 years | 28.57% | 14.29% | 1 Jan 2006 |
| Lapel microphones | 1 years | 200.00% | 100.00% | 1 Jan 2006 |
| Microphone
accessories (including adapters, connectors, stands, suspension mounts,
pistol grips, windscreens and windjammers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Microphone cables | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Radio
microphone systems (incorporating antennas, miniature microphones,
receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Studio microphones | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Monitors | 2 years | 100.00% | 50.00% | 1 Jan 2006 |
| Speakers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Vision switchers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video monitors | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Television broadcasting: |
| Digital video effects (DVE) units - standalone | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Monitors: |
| Video monitors: |
| Cathode ray tube (CRT) monitors | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| LCD and Plasma monitors | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Virtual monitor wall systems (including rear projection monitor walls) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Video cassette recorder systems (VCR) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video recorder or equipment hiring | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Video tapes and games hiring | ½ years | 400.00% | 200.00% | 1 Jan 2001 |
| Residential property operators: |
| Assets generally: |
| Video cassette recorder systems (VCRs) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Hospitals: |
| Hospital assets: |
| Endoscopic surgery assets (excluding disposable accessories): |
| Endoscopic camera systems: |
| 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 |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jan 2003 |
| Podiatry services: |
| Podiatrists' assets: |
| Gait analysis assets: |
| Non-computerised: |
| Video cameras | 5 years | 40.00% | 20.00% | 1 Jul 2003 |
| Video monitors and video recorders | 7 years | 28.57% | 14.29% | 1 Jul 2003 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Coin-operated amusement machines: |
| Convertible video games/simulators (cabinet) | 5 ½ years | 36.36% | 18.18% | 1 Jul 2001 |
| Dedicated video games/simulators | 3 ½ years | 57.14% | 28.57% | 1 Jul 2001 |
| Interchangeable video game kits | 1 years | 200.00% | 100.00% | 1 Jul 2001 |
| Casino operations: |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |