| RETAIL TRADE: |
| Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| ACCOMMODATION AND FOOD SERVICES: |
| Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality): |
| Furniture, not freestanding: |
| Chairs and tables fixed to ground or building | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| 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): |
| Chair head grips | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Chairs, T-bars and pomas | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Communication assets: |
| Communications cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Communications cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Radios and telephone systems | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Drive
and return station assets (including braking systems, drive systems,
gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Oversnow transport assets: |
| Oversnow transporters | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Skidoos | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Ropes: |
| Main hauling rope for detachable lifts etc | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Main hauling rope for fixed grip, t-bars lifts etc | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Snow grooming assets (including free groomers, snow blowers and winches) | 8 years | 25.00% | 12.50% | 1 Jul 2009 |
| Snowmaking assets including: |
| Air water guns and fan guns | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Compressors, pumps, water mains and pipes | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Electrical cables - above ground | 10 years | 20.00% | 10.00% | 1 Jul 2009 |
| Electrical cables - under ground | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Weather stations | 5 years | 40.00% | 20.00% | 1 Jul 2009 |
| Standby power drives | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Tower heads and structures | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Outdoor assets: |
| Tennis court assets: |
| Umpire chairs | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| General practice medical services: |
| Saddle chairs | 7 years | 28.57% | 14.29% | 1 Jul 2020 |
| Dental services: |
| Dentists' assets: |
| Dental chairs | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Optometry and optical dispensing: |
| Optical assets: |
| Examination chairs | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Refraction units (including examination chair, instrument arms, table and light source) | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Podiatry services: |
| Podiatrists' assets: |
| Patient chairs | 12 years | 16.67% | 8.33% | 1 Jul 2003 |
| Retirement village and accommodation for the aged operation: |
| Assistance and medical assets: |
| Chairs: |
| Commode | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Electronic recliner (including electric lift) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fallout/floating/princess | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Shower | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Wheelchair - electric, manual, tilt in space | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Weighing machines and scales (including chair scales and wheelchair scales) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Common area assets: |
| Hair salon assets (including chairs and dryers) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Child care services: |
| Furniture used by children, freestanding: |
| Age
specific (including cots, changing tables, floor sleeping mattresses,
high and low feeding chairs, and stackable beds) | 5 years | 40.00% | 20.00% | 1 Jul 2020 |
| Others
(including bookcases, chairs and sofas, coat/dress-up racks, easels,
room dividers, tables and storage shelving units) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Support assets: |
| Reception
furniture, freestanding (including lobby chairs, desks, lounges, sofas
and tables) - see Table B Office furniture, freestanding |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Amusement machines and equipment: |
| Rides and devices (fixed or mobile): |
| Overhead transit devices (including chair lifts and cabin lifts) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Casino operations: |
| Gaming stools and chairs | 5 years | 40.00% | 20.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Hairdressing and beauty services: |
| Beauty industry assets: |
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Hairdressing industry assets: |
| Barber chairs | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Cutting chairs (including styling chairs and cutting stools) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Reception furniture (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2010 |