| MANUFACTURING: |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Glass handling and storage assets: |
| Vertical
masts and other elevating work platforms - see Table A Rental and
hiring services (except real estate) (66110 to 66400), Elevating work
platforms (EWPs) |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Handling assets: |
| Elevating
work platforms - see Table A Rental and hiring services (except real
estate) (66110 to 66400), Elevating work platforms (EWPs) |
| CONSTRUCTION: |
| Traffic
management assets (use the relevant lives given under Table A Rental
and hiring services (except real estate) (66110 to 66400), whether or
not the assets are in fact hired or leased) |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Road transport: |
| Motor vehicles and trailers: |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Note:: |
| Rental and hiring services (except real estate): |
| Air Compressors: |
| Compressors - reciprocating | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Compressors - rotary screw | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Compaction: |
| Compactors - flat plate | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Compactors - vertical rammer | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| Concreting assets: |
| Brick/paving saws | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Concrete demolition saws | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Concrete kibble buckets | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Concrete mixers | 4 years | 50.00% | 25.00% | 1 Jul 2008 |
| Concrete trowels: |
| Ride on | 7 years | 28.57% | 14.29% | 1 Jul 2008 |
| Walk behind | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Concrete vibrators: |
| Brushcutter style | 5 years | 40.00% | 20.00% | 1 Jul 2008 |
| Drive units | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Flexible shaft pumps | 6 years | 33.33% | 16.67% | 1 Jul 2008 |
| Vibrating shafts | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Concrete wheeled saws | 6 years | 33.33% | 16.67% | 1 Jul 2005 |
| Elevating work platforms (EWPs): |
| Boom lifts (including knuckle and telescopic boom lifts) | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Personnel lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Scissor lifts | 10 years | 20.00% | 10.00% | 1 Jul 2015 |
| Generators: |
| Cables | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Distribution boards | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Petrol | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Generator with attached lighting plant | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Household assets: |
| Clothes dryers | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| DVD players | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Evaporative coolers, portable | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Freezers | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Microwave ovens | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Refrigerators | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Surround sound systems (incorporating audio-video receivers and speakers) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Vacuum cleaners, portable | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Video cassette recorder systems (VCR) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Washing machines | 6 years | 33.33% | 16.67% | 1 Jan 2006 |
| Ladders (including stepladders, work platforms extension ladders, trestles and planks): |
| Aluminium | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| Fibreglass | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| 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 |
| Power tools: |
| Chainsaws | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Hand tools - air | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Hand tools - battery | 3 years | 66.67% | 33.33% | 1 Jul 2008 |
| Hand tools - electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Jackhammers - air | 7 years | 28.57% | 14.29% | 1 Jul 2005 |
| Jackhammers - electric | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Nail guns - air | 3 years | 66.67% | 33.33% | 1 Jul 2005 |
| Recreational vehicles: |
| Campervans and motorhomes: |
| Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Vehicles having a gross vehicle mass of 3 tonnes or less | 8 years | 25.00% | 12.50% | 1 Jul 2015 |
| Caravans and camper trailers | 12 years | 16.67% | 8.33% | 1 Jul 2015 |
| Rental cars | 5 years | 40.00% | 20.00% | 1 Jul 2016 |
| Scaffolding: |
| Aluminium | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Fibreglass | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Steel | 15 years | 13.33% | 6.67% | 1 Jul 2015 |
| Traffic management assets: |
| Crash prevention assets: |
| Barriers: |
| Concrete | 30 years | 6.67% | 3.33% | 1 Jan 2006 |
| Plastic | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Crash attenuators (truck mounted) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Road marking assets: |
| < 100 litre capacity | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| 100 to 500 litre capacity | 9 years | 22.22% | 11.11% | 1 Jan 2006 |
| > 500 litre capacity | 11 years | 18.18% | 9.09% | 1 Jan 2006 |
| Line grinders (walk behind) | 5 years | 40.00% | 20.00% | 1 Jan 2006 |
| Traffic management signs: |
| Arrow boards | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Speed observation signs | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Traffic lights - mobile | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Variable message signs | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Static signage (including safety cones, barricades, warning signs and bollards) | 3 years | 66.67% | 33.33% | 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 |
| Welders: |
| Diesel | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Electric | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Note:: |
| Residential property operators: |
| Assets generally: |
| Air conditioning assets (excluding ducting, pipes and vents): |
| Air handling units | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Chillers: |
| Absorption | 25 years | 8.00% | 4.00% | 1 Jul 2003 |
| Centrifugal | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Volumetrics
(including reciprocating, rotary, screw, scroll): |
| Air-cooled | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Water-cooled | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Condensing sets | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Cooling towers | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Damper motors (including variable air volume box controller) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Fan coil units (connected to condensing set) | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Mini
split systems up to 20KW (including ceiling, floor and high wall split
system) | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Packaged air conditioning units | 15 years | 13.33% | 6.67% | 1 Jul 2003 |
| Pumps | 20 years | 10.00% | 5.00% | 1 Jul 2003 |
| Room units | 10 years | 20.00% | 10.00% | 1 Jul 2003 |
| Ceiling fans | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Clocks, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Digital peep holes | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| DVD players | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Door closers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Door stops, freestanding | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Escalators (machinery and moving parts) | 20 years | 10.00% | 5.00% | 1 Jan 2003 |
| Evaporative coolers: |
| Fixed (excluding ducting and vents) | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Portable | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Floor coverings (removable without damage): |
| Carpet | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Floating timber | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Linoleum | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Vinyl | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Furniture, freestanding | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Garbage bins | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Garbage compacting systems (excluding chutes) | 6 ⅔ years | 30.00% | 15.00% | 1 Jan 2001 |
| Generators | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Gym assets: |
| Cardiovascular | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Resistance | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Hand dryers, electrical | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Heaters: |
| Fixed: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas: |
| Ducted central heating unit | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Other | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Home automation control assets | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Hot water systems (excluding piping): |
| Electric | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Gas | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Solar | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hydronic assets: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Water heaters | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Intercom system assets | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Lifts (including hydraulic and traction lifts) | 30 years | 6.67% | 3.33% | 1 Jan 2003 |
| Lights: |
| Fittings (excluding hardwired) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Shades, removable | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Linen | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Master antenna television (MATV) assets: |
| Amplifiers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Modulators | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Power sources | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Mirrors, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Radios | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Rugs | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Skylights: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Surround sound systems (incorporating audio-video receivers and speakers) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Telecommunications assets: |
| Cordless phones | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Telephone hand sets | 6 years | 33.33% | 16.67% | 1 Jul 2019 |
| Telephone systems - see Table B Telephony |
| Television antennas, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Vacuum cleaners: |
| Ducted: |
| Hoses | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Wands | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Portable | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Ventilation fans | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Video cassette recorder systems (VCRs) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Water pumps: |
| Multi-storey | 20 years | 10.00% | 5.00% | 1 Jul 2019 |
| Rainwater tanks | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Single residence pressure pumps | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Window blinds, internal | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Window curtains | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Window shutters, automatic: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Bathroom assets: |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 3 years | 66.67% | 33.33% | 1 Jul 2019 |
| Exhaust fans (including light/heating) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Heated towel rails, electric | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Shower curtains (excluding curtain rods and screens) | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Spa bath pumps | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Fire control assets: |
| Alarms: |
| Heat | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Smoke | 6 years | 33.33% | 16.67% | 1 Jul 2004 |
| Detection and alarm systems: |
| Alarm bells | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Detectors (including addressable manual call points, heat, multi type and smoke) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Fire indicator panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Emergency warning and intercommunication systems (EWIS): |
| Master emergency control panels | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Speakers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Strobe lights | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Warden intercom phones (WIPs) | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Extinguishers | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Hoses and nozzles | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Pumps (including diesel and electric) | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Stair pressurisation assets: |
| AC variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Pressurisation and extraction fans | 25 years | 8.00% | 4.00% | 1 Jul 2004 |
| Sensors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Kitchen assets: |
| Cook tops | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Crockery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Cutlery | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Dishwashers | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Freezers | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Garbage disposal units | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Microwave ovens | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Ovens | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Range hoods | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Refrigerators | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Stoves | 12 years | 16.67% | 8.33% | 1 Jul 2004 |
| Water filters, electrical | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Laundry assets: |
| Clothes dryers | 7 years | 28.57% | 14.29% | 1 Jul 2019 |
| Ironing boards, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Irons | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Washing machines | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Outdoor assets: |
| Automatic garage doors: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Barbecue assets: |
| Fixed barbecue assets: |
| Sliding trays and cookers | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Freestanding barbecues | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Floor carpet (including artificial grass and matting) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Folding arm awnings: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Furniture, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Gardening watering installations: |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Pumps | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Timing devices | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Garden lights, solar | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Garden sheds, freestanding | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gates, electrical: |
| Controls | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2004 |
| Operable pergola louvres: |
| Controls | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Motors | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Rainwater tanks: |
| Galvanised steel | 25 years | 8.00% | 4.00% | 1 Jul 2019 |
| Polyethylene | 15 years | 13.33% | 6.67% | 1 Jul 2019 |
| Roller blinds: |
| Controls | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Motors | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Sauna heating assets | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Sewage treatment assets: |
| Controls | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Motors | 8 years | 25.00% | 12.50% | 1 Jul 2004 |
| Spas: |
| Fixed spa assets: |
| Chlorinators | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Heaters (electric or gas) | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) | 17 years | 11.76% | 5.88% | 1 Jul 2004 |
| Swimming pool assets: |
| Chlorinators | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Cleaning assets | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Covers (including blankets) | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| Filtration assets (including pumps) | 10 years | 20.00% | 10.00% | 1 Jul 2019 |
| Heaters: |
| Electric | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Gas | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Solar | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| Tennis court assets: |
| Cleaners | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Drag brooms | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Nets | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Rollers | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| Umpire chairs | 15 years | 13.33% | 6.67% | 1 Jul 2004 |
| Security and monitoring assets: |
| Access control systems: |
| Code pads | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Door controllers | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Readers: |
| Proximity | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Swipe card | 3 years | 66.67% | 33.33% | 1 Jul 2004 |
| CCTV systems: |
| Cameras | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Monitors | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Recorders: |
| Digital | 4 years | 50.00% | 25.00% | 1 Jul 2004 |
| Time lapse | 2 years | 100.00% | 50.00% | 1 Jul 2004 |
| Switching units (including multiplexes) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Security systems: |
| Code pads | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Control panels | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Detectors (including passive infrared, photo sensors and vibration) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Global System for Mobiles (GSM) units | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Noise makers (including bells and sirens) | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| 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 |