| 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: |
| Television broadcasting: |
| Audio boards, consoles and mixers | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Audio delay units | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Automated tape library systems (incorporating robotic controls and tape drives) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Broadcast antennas | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| Broadcast
interfacing assets (including aspect ratio converters, distribution
amplifiers, sync pulse generators, timecode generators and readers and
other 'glue' assets) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Cameras: |
| Portable
cameras (including camcorders, electronic field production (EFP) and
electronic news gathering (ENG) cameras) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Studio cameras | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Camera control units | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Camera lens accessories (including adapters, filters, matte boxes and stabilisers) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Camera lenses | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Camera mounting heads | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Camera mounts (including cranes, jibs, pedestals and tripods) | 25 years | 8.00% | 4.00% | 1 Jul 2005 |
| Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Digital
audio players and recorders (including CD players and recorders,
digital audio tape (DAT) players, DVD players and recorders, and mini
disc players and recorders) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Digital video effects (DVE) units - standalone | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Edit controllers (used in linear editing and audio post-production) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Hard disk recorders | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Intercommunication systems | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting: |
| Portable lighting | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Studio lighting | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting control systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Lighting grids - fixed | 40 years | 5.00% | 2.50% | 1 Jul 2005 |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Microphones: |
| Field or boom microphones | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Miniature or 'lapel' microphones | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Studio or fixed microphones | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microphone booms | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) |
| Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers |
| Monitors: |
| Audio monitors | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| 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 |
| Non-linear editing systems (incorporating computer control, interface and hard disk system) | 4 years | 50.00% | 25.00% | 1 Jul 2005 |
| Presentation automation systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Racks | 20 years | 10.00% | 5.00% | 1 Jul 2005 |
| RF Modulation units | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Routing systems (incorporating control panels, hardware and switchers) | 11 years | 18.18% | 9.09% | 1 Jul 2005 |
| Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) |
| Servers (excluding data servers) | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| Signal
measurement, monitoring and testing assets (including modulation
monitors, RF analysers, test signal generators, vectorscopes and
waveform monitors) | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Slow motion controllers | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Switchers (including master control, presentation and production switchers) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Teleprompters | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Translators | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Transmission towers | 40 years | 5.00% | 2.50% | 1 Jul 2005 |
| Transmitters | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Transmitting masts (for mobile production vehicles) | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Under monitor and tally display systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Videocassette recorders | 5 years | 40.00% | 20.00% | 1 Jul 2005 |
| Videotape players and recorders | 8 years | 25.00% | 12.50% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Household assets: |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jan 2006 |
| Residential property operators: |
| Assets generally: |
| 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 |
| Television antennas, freestanding | 5 years | 40.00% | 20.00% | 1 Jul 2004 |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2019 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Retirement village and accommodation for the aged operation: |
| Common area assets: |
| Television sets | 5 years | 40.00% | 20.00% | 1 Jul 2019 |
| Support assets: |
| Master antenna television (MATV) assets - see Table A Residential property operators (67110) |
| Child care services: |
| Television sets | 8 years | 25.00% | 12.50% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Health and fitness centres and gymnasia operation: |
| Health and fitness centre operation assets: |
| Support assets: |
| Audio
visual entertainment assets (including amplifiers, audio speakers,
digital disc players and television sets) | 4 years | 50.00% | 25.00% | 1 Jul 2012 |
| Casino operations: |
| Entertainment assets: |
| Visual (including televisions, DVD players) | 5 years | 40.00% | 20.00% | 1 Jul 2022 |