Asset
|
Decline in value deduction (Div 40) effective life (years) assets acquired before 1 July 2004
|
Decline in value deduction (Div 40) effective life (years) assets acquired from 1 July 2004
|
Capital works deduction (Div 43)
|
air conditioning assets
|
see table 5
|
-
|
-
|
cable trays
|
-
|
-
|
Yes
|
ceiling fans
|
own estimate
|
5
|
-
|
clocks, electric
|
13⅓
|
10
|
-
|
cupboards, other than freestanding
|
-
|
-
|
Yes
|
digital video display (DVD) players
|
own estimate
|
5
|
-
|
door closers
|
own estimate
|
10
|
-
|
door locks and latches (excluding electronic code pads)
|
-
|
-
|
Yes
|
door stops, fixed
|
-
|
-
|
Yes
|
door stops, freestanding
|
own estimate
|
10
|
-
|
electrical assets (including conduits, distribution boards, power points, safety switches, switchboards, switches and wiring)
|
-
|
-
|
Yes
|
escalators (machinery and moving parts)
|
see table 4
|
-
|
-
|
facade, fixed
|
-
|
-
|
Yes
|
floor coverings, fixed (including cork, linoleum, parquetry, tiles and vinyl)
|
-
|
-
|
Yes
|
floor coverings (removable without damage):
|
-
|
-
|
-
|
carpet
|
10
|
10
|
-
|
floating timber
|
own estimate
|
15
|
-
|
linoleum
|
10
|
10
|
-
|
vinyl
|
10
|
10
|
-
|
furniture, freestanding
|
13⅓
|
13⅓
|
-
|
garbage bins
|
6⅔
|
10
|
-
|
garbage chutes
|
-
|
-
|
Yes
|
garbage compacting systems (excluding chutes)
|
6⅔
|
6⅔
|
-
|
generators
|
20
|
20
|
-
|
grease traps
|
-
|
-
|
Yes
|
gym assets:
|
-
|
-
|
-
|
cardiovascular
|
own estimate
|
5
|
-
|
resistance
|
own estimate
|
10
|
-
|
hand dryers, electrical
|
10
|
10
|
-
|
hand rails
|
-
|
-
|
Yes
|
heaters:
|
-
|
-
|
-
|
fixed:
|
-
|
-
|
-
|
ducts, pipes, vents and wiring
|
-
|
-
|
Yes
|
electric
|
10
|
15
|
-
|
fire places (including wood heaters)
|
-
|
-
|
Yes
|
gas:
|
-
|
-
|
-
|
ducted central heating unit
|
own estimate
|
20
|
-
|
other
|
own estimate
|
15
|
-
|
freestanding
|
10
|
15
|
-
|
hooks, robe
|
-
|
-
|
Yes
|
hot water systems (excluding piping):
|
-
|
-
|
-
|
electric
|
20
|
12
|
-
|
gas
|
20
|
12
|
-
|
solar
|
20
|
15
|
-
|
hot water system piping
|
-
|
-
|
Yes
|
insulation
|
-
|
-
|
Yes
|
intercom system assets
|
own estimate
|
10
|
-
|
lift wells
|
-
|
-
|
Yes
|
lifts (including hydraulic and traction lifts)
|
see table 4
|
-
|
-
|
lights:
|
-
|
-
|
-
|
fittings (excluding hardwired)
|
20
|
5
|
-
|
fittings, hardwired
|
-
|
-
|
Yes
|
freestanding
|
own estimate
|
5
|
-
|
shades, removable
|
own estimate
|
5
|
-
|
linen
|
own estimate
|
5
|
-
|
master antenna television (MATV) assets:
|
-
|
-
|
-
|
amplifiers
|
own estimate
|
10
|
-
|
modulators
|
own estimate
|
10
|
-
|
power sources
|
own estimate
|
10
|
-
|
master antenna television (MATV) assets (excluding amplifiers, modulators and power sources)
|
-
|
-
|
Yes
|
mirrors, fixed
|
-
|
-
|
Yes
|
mirrors, freestanding
|
own estimate
|
15
|
-
|
radios
|
10
|
10
|
-
|
ramps
|
-
|
-
|
Yes
|
rugs
|
own estimate
|
7
|
-
|
safes, fixed
|
-
|
-
|
Yes
|
sanitary fixtures, fixed (including soap dispensers)
|
-
|
-
|
Yes
|
satellite dishes
|
-
|
-
|
Yes
|
screens
|
-
|
-
|
Yes
|
shelving, other than freestanding
|
-
|
-
|
Yes
|
shutters
|
-
|
-
|
Yes
|
signs, fixed
|
-
|
-
|
Yes
|
skylights
|
-
|
-
|
Yes
|
solar powered generating system assets
|
own estimate
|
20
|
-
|
stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers)
|
own estimate
|
7
|
-
|
surround sound systems (incorporating audio-video receivers and speakers)
|
own estimate
|
10
|
-
|
telecommunications assets:
|
-
|
-
|
-
|
cordless phones
|
own estimate
|
4
|
-
|
distribution frames
|
-
|
-
|
Yes
|
PABX computerised assets
|
20
|
10
|
-
|
telephone hand sets
|
own estimate
|
10
|
-
|
television antennas, fixed
|
-
|
-
|
Yes
|
television antennas, freestanding
|
own estimate
|
5
|
-
|
television sets
|
10
|
10
|
-
|
vacuum cleaners:
|
-
|
-
|
-
|
ducted:
|
-
|
-
|
-
|
hoses
|
own estimate
|
10
|
-
|
motors
|
own estimate
|
10
|
-
|
wands
|
own estimate
|
10
|
-
|
portable
|
10
|
10
|
-
|
vacuum cleaners, ducted (excluding hoses, motors and wands)
|
-
|
-
|
Yes
|
ventilation ducting and vents
|
-
|
-
|
Yes
|
ventilation fans
|
own estimate
|
20
|
-
|
video cassette recorder systems (VCR)
|
own estimate
|
5
|
-
|
water pumps
|
20
|
20
|
-
|
water tanks
|
-
|
-
|
Yes
|
window awnings, insect screens, louvres, pelmets and tracks
|
-
|
-
|
Yes
|
window blinds, internal
|
20
|
10
|
-
|
window curtains
|
6⅔
|
6
|
-
|
window shutters, automatic:
|
-
|
-
|
-
|
controls
|
own estimate
|
10
|
-
|
motors
|
own estimate
|
10
|
-
|
window shutters, automatic (excluding controls and motors)
|
-
|
-
|
Yes
|