Asset
|
Decline in value deduction
Effective life (years)
|
Capital works deduction
|
Assets acquired before 1 July 2004
|
Assets acquired from 1 July 2004
|
Assets, general:
|
|
|
|
air conditioning assets
|
see Table 5
|
see Table 5
|
|
cable trays
|
|
|
yes
|
ceiling fans
|
own estimate
|
5
|
|
clocks, electric
|
13 1/3
|
10
|
|
cupboards, other than freestanding
|
|
|
yes
|
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
|
see Table 4
|
|
evaporative coolers
|
see Table 6
|
see Table 6
|
|
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
|
13 1/3
|
13 1/3
|
|
garbage bins
|
6 2/3
|
10
|
|
garbage chutes
|
|
|
yes
|
garbage compacting systems (excluding chutes)
|
6 2/3
|
6 2/3
|
|
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
|
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
|
6 2/3
|
6
|
|
window shutters, automatic:
|
|
|
|
controls
|
own estimate
|
10
|
|
motors
|
own estimate
|
10
|
|
window shutters, automatic (excluding controls and motors)
|
|
|
yes
|
Bathroom assets:
|
|
|
|
accessories, fixed (including mirrors, rails, soap holders
and toilet roll holders)
|
|
|
yes
|
accessories, freestanding (including shower caddies, soap
holders, toilet brushes)
|
own estimate
|
5
|
|
exhaust fans (including light/heating)
|
own estimate
|
10
|
|
fixtures (including baths, bidets, tapware, toilets, vanity units
and wash basins)
|
|
|
yes
|
heated towel rails, electric
|
own estimate
|
10
|
|
shower assets (including doors, rods, screens and trays)
|
|
|
yes
|
shower curtains (excluding curtain rods and screens)
|
own estimate
|
2
|
|
spa baths (excluding pumps)
|
|
|
yes
|
spa bath pumps
|
20
|
20
|
|
Bedroom assets:
|
|
|
|
wardrobes, other than freestanding (incorporating doors,
fixed fittings and mirrors)
|
|
|
yes
|
Fire control assets:
|
|
|
|
alarms:
|
|
|
|
heat
|
20
|
6
|
|
smoke
|
20
|
6
|
|
detection and alarm systems:
|
|
|
|
alarm bells
|
20
|
12
|
|
cabling and reticulation
|
|
|
yes
|
detectors (including addressable manual call points,
heat, multi-type and smoke)
|
own estimate
|
20
|
|
fire indicator panels
|
20
|
12
|
|
manual call points (non-addressable)
|
|
|
yes
|
doors, fire and separation
|
|
|
yes
|
emergency warning and intercommunication systems (EWIS):
|
|
|
|
master emergency control panels
|
20
|
12
|
|
speakers
|
20
|
12
|
|
strobe lights
|
20
|
12
|
|
warden intercom phone
|
20
|
12
|
|
extinguishers
|
13 1/3
|
15
|
|
hose cabinet and reels (excluding hoses and nozzles)
|
|
|
yes
|
hoses and nozzles
|
20
|
10
|
|
hydrant boosters (excluding pumps)
|
|
|
yes
|
hydrants
|
|
|
yes
|
lights, exit and emergency
|
|
|
yes
|
pumps (including diesel and electric)
|
20
|
25
|
|
sprinkler systems (excluding pumps)
|
|
|
yes
|
stair pressurisation assets:
|
|
|
|
AC variable speed drives
|
own estimate
|
10
|
|
pressurisation and extraction fans
|
own estimate
|
25
|
|
sensors
|
own estimate
|
10
|
|
water piping
|
|
|
yes
|
water tanks
|
|
|
yes
|
Kitchen assets:
|
|
|
|
cook tops
|
own estimate
|
12
|
|
crockery
|
own estimate
|
5
|
|
cutlery
|
own estimate
|
5
|
|
dishwashers
|
own estimate
|
10
|
|
fixtures (including bench tops, cupboards, sinks,
tapware and tiles)
|
|
|
yes
|
freezers
|
13 1/3
|
12
|
|
garbage disposal units
|
6 2/3
|
10
|
|
microwave ovens
|
6 2/3
|
10
|
|
ovens
|
own estimate
|
12
|
|
range hoods
|
own estimate
|
12
|
|
refrigerators
|
13 1/3
|
12
|
|
stoves
|
20
|
12
|
|
water filters, electrical
|
own estimate
|
15
|
|
water filters, fixed (attached to plumbing)
|
|
|
yes
|
Laundry assets:
|
|
|
|
clothes dryers
|
own estimate
|
10
|
|
fixtures (including tapware, tiles and tubs)
|
|
|
yes
|
ironing boards, freestanding
|
own estimate
|
7
|
|
ironing boards, other than freestanding
|
|
|
yes
|
irons
|
own estimate
|
5
|
|
washing machines
|
6 2/3
|
10
|
|
Outdoor assets:
|
`
|
|
|
automatic garage doors:
|
|
|
|
controls
|
own estimate
|
5
|
|
motors
|
own estimate
|
10
|
|
automatic garage doors (excluding controls and motors)
|
|
|
yes
|
barbecues:
|
|
|
|
fixed:
|
|
|
yes
|
sliding trays and cookers
|
own estimate
|
10
|
|
freestanding
|
own estimate
|
5
|
|
boat sheds
|
|
|
yes
|
bollards, fixed
|
|
|
yes
|
car parks, sealed
|
|
|
yes
|
carports
|
|
|
yes
|
clotheslines
|
|
|
yes
|
driveways, sealed
|
|
|
yes
|
fencing
|
|
|
yes
|
floor carpet (including artificial grass and matting)
|
own estimate
|
5
|
|
furniture, freestanding
|
13 1/3
|
5
|
|
furniture, other than freestanding
|
|
|
yes
|
garage doors (excluding motors and controls)
|
|
|
yes
|
garden awnings and shade structures, fixed
|
|
|
yes
|
gardening watering installations:
|
|
|
|
control panels
|
own estimate
|
5
|
|
pumps
|
20
|
5
|
|
timing devices
|
own estimate
|
5
|
|
gardening watering installations (excluding control panels,
pumps and timing devices)
|
|
|
yes
|
garden lights, fixed
|
|
|
yes
|
garden lights, solar
|
own estimate
|
8
|
|
garden sheds, freestanding
|
own estimate
|
15
|
|
garden sheds, other than freestanding
|
|
|
yes
|
gates, electrical:
|
|
|
|
controls
|
own estimate
|
5
|
|
motors
|
own estimate
|
10
|
|
gates (excluding electrical controls and motors)
|
|
|
yes
|
jetties (including boat sheds and pontoons)
|
|
|
yes
|
letterboxes
|
|
|
yes
|
operable pergola louvres:
|
|
|
|
controls
|
own estimate
|
15
|
|
motors
|
own estimate
|
15
|
|
operable pergola louvres (excluding controls and motors)
|
|
|
yes
|
paths
|
|
|
yes
|
retaining walls
|
|
|
yes
|
saunas (excluding heating assets)
|
|
|
yes
|
sauna heating assets
|
13 1/3
|
15
|
|
screens, fixed (including glass screens)
|
|
|
yes
|
septic tanks
|
|
|
yes
|
sewage treatment assets:
|
|
|
|
controls
|
own estimate
|
8
|
|
motors
|
own estimate
|
8
|
|
sewage treatment assets (excluding controls and motors)
|
|
|
yes
|
spas:
|
|
|
|
fixed:
|
|
|
yes
|
chlorinators
|
13 1/3
|
12
|
|
filtration (including pumps)
|
13 1/3
|
12
|
|
heaters (electric or gas)
|
13 1/3
|
15
|
|
freestanding (incorporating blowers, controls, filters,
heaters and pumps)
|
20
|
17
|
|
swimming pool assets:
|
|
|
|
chlorinators
|
13 1/3
|
12
|
|
cleaning
|
13 1/3
|
7
|
|
filtration (including pumps)
|
13 1/3
|
12
|
|
heaters:
|
|
|
|
electric
|
13 1/3
|
15
|
|
gas
|
13 1/3
|
15
|
|
solar
|
13 1/3
|
20
|
|
swimming pools
|
|
|
yes
|
tennis court assets:
|
|
|
|
cleaners
|
own estimate
|
3
|
|
drag brooms
|
own estimate
|
3
|
|
nets
|
own estimate
|
5
|
|
rollers
|
own estimate
|
3
|
|
umpire chairs
|
own estimate
|
15
|
|
tennis court assets, fixed (including fences, lights,
posts and surfaces)
|
|
|
yes
|
Security and monitoring assets:
|
|
|
|
access control systems:
|
|
|
|
code pads
|
own estimate
|
5
|
|
door controllers
|
own estimate
|
5
|
|
readers:
|
|
|
|
proximity
|
own estimate
|
7
|
|
swipe card
|
own estimate
|
3
|
|
closed circuit television systems:
|
|
|
|
cameras
|
6 2/3
|
4
|
|
monitors
|
6 2/3
|
4
|
|
recorders:
|
|
|
|
digital
|
own estimate
|
4
|
|
time lapse
|
own estimate
|
2
|
|
switching units (including multiplexes)
|
own estimate
|
5
|
|
doors and screens
|
|
|
yes
|
security systems:
|
|
|
|
code pads
|
6 2/3
|
5
|
|
control panels
|
6 2/3
|
5
|
|
detectors (including glass, passive infrared, and vibration)
|
6 2/3
|
5
|
|
global system for mobiles (GSM) units
|
6 2/3
|
5
|
|
noise makers (including bells and sirens)
|
6 2/3
|
5
|
|