| Name | Effective Life | Diminishing Value Rate | Prime Cost Rate | Date of Application |
|---|---|---|---|---|
| RENTAL, HIRING AND REAL ESTATE SERVICES: | ||||
| Rental and hiring services (except real estate): | ||||
| Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Non-residential property operators: | ||||
| Commercial office building assets: | ||||
| Boilers | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Boiler pumps | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Building maintenance units | 35 years | 5.71% | 2.86% | 1 Jul 2005 |
| Carpets | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Power supply assets: | ||||
| Emergency or standby: | ||||
| Generator assets: | ||||
| Acoustic hoods and canopies | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Generators (incorporating attached engine management and generator monitoring instruments) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Power management units | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting control systems (microprocessor based) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Uninterruptible power supply (UPS) systems: | ||||
| Line interactive types | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| On line double conversion types | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Window blinds | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| HEALTH CARE AND SOCIAL ASSISTANCE: | ||||
| Child care services: | ||||
| Support assets: | ||||
| Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding | ||||
| Name | Effective Life | Diminishing Value Rate | Prime Cost Rate | Date of Application |
|---|---|---|---|---|
| Advertising signs: | ||||
| LED advertising screens (used in office tower foyers etc) | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Office furniture, freestanding: | ||||
| Bookcases: | ||||
| Metal | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Timber | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): | ||||
| Metal | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Timber/laminated | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Chairs | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Desks | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Mobile storage units (compactus type) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Reception assets (including lobby chairs, desks, lounges, sofas and tables) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Screens | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Tables: | ||||
| Boardroom | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| General | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Workstations (including desks and partitions) | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Office machines and equipment: | ||||
| Electronic whiteboards | 6 years | 33.33% | 16.67% | 1 Jan 2001 |
| Enveloping machines | 6 years | 33.33% | 16.67% | 1 Jan 2001 |
| Facsimile machines | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Mailing machines | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Multi function machines (includes fax, copy, print and scan functions) | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Photo copying machines | 5 years | 40.00% | 20.00% | 1 Jan 2001 |
| Projectors (including lenses) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| Shredders | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Trolleys | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Whiteboards | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |