Taxation Ruling

TR 2021/3

Income tax: effective life of depreciating assets (applicable from 1 July 2021)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2021, replaces TR 2020/3 (see paragraph 6 of this Ruling for further details).

Health care and social assistance - (84010 to 87900)

HEALTH CARE AND SOCIAL ASSISTANCE
(84010 to 87900)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Medical assets (used in common across all health care industry segments):
    Benchtop sterilisers 5     *     1 Jul 2003
    Benchtop ultrasonic cleaners 7     *     1 Jul 2003
    Clinical furniture 10     *     1 Jul 2003
    X-ray viewers 10     *     1 Jul 2003
Hospitals
(84010 to 84020)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Hospital assets:
    Anaesthesia machines 10     *     1 Jan 2003
    Angiography assets:
        Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4     *     1 Jul 2002
        Image intensifiers 7     *     1 Jul 2002
        Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10     *     1 Jul 2002
    Cell savers and cell separators 7     *     1 Jan 2003
    Colposcopes 10     *     1 Jan 2003
    Defibrillators 10     *     1 Jan 2003
    Diathermy and cautery machines/electrosurgical generators 10     *     1 Jan 2003
    Endoscopic surgery assets (excluding disposable accessories):
        Arthroscopic fluid management systems 7     *     1 Jan 2003
        Endoscopes (flexible and rigid) and endoscopic surgical instruments 4     *     1 Jan 2003
        Endoscopic camera systems:
            Beam splitters and light sources 10     *     1 Jan 2003
            Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5     *     1 Jan 2003
            Still cameras 7     *     1 Jan 2003
            Video monitors and video recorders 7     *     1 Jan 2003
        Endoscopic electrosurgical generators 10     *     1 Jan 2003
        Endoscopic lasers 10     *     1 Jan 2003
        Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5     *     1 Jan 2003
    Haemodialysis machines 7     *     1 Jan 2003
    Head lights 7     *     1 Jan 2003
    Hospital furniture:
        Beds:
            Electronic 7     *     1 Jan 2003
            Mechanical 10     *     1 Jan 2003
        Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10     *     1 Jan 2003
    Infusion pumps:
        General, pain management and rapid 8     *     1 Jan 2003
        Syringe driven 6     *     1 Jan 2003
    Insufflators 10     *     1 Jan 2003
    Lithotriptors used for extra-corporeal shock wave lithotripsy 7     *     1 Jan 2003
    Mechanical assist assets:
        Calf and cuff compression devices 8     *     1 Jan 2003
        Cardiac bypass and heart lung machines 8     *     1 Jan 2003
        Intra-aortic balloon pumps 8     *     1 Jan 2003
        Ventricular assist heart pumps 8     *     1 Jan 2003
    Natal care assets (including incubators, infant warmers and mobile infant warmers) 7     *     1 Jan 2003
    Operating tables and attachments:
        Electronic 10     *     1 Jan 2003
        Mechanical 13     *     1 Jan 2003
    Operating theatre lights 8     *     1 Jan 2003
    Pan flushers 10     *     1 Jan 2003
    Patient hoists and lifters 10     *     1 Jan 2003
    Patient monitoring assets:
        Bedside monitoring systems 7     *     1 Jan 2003
        Cardiac monitors 7     *     1 Jan 2003
        ECGs 7     *     1 Jan 2003
        Foetal monitors 7     *     1 Jan 2003
        Pulse oximeters 7     *     1 Jan 2003
        Vital signs monitors 7     *     1 Jan 2003
    Patient warming assets (excluding disposable accessories):
        Fluid warmers 10     *     1 Jan 2003
        Forced air patient warmers 10     *     1 Jan 2003
    Smoke evacuators 8     *     1 Jan 2003
    Sterilisation and autoclave processing assets:
        Drying cabinets 10     *     1 Jan 2003
        Endoscope sterilisers and disinfectors 5     *     1 Jan 2003
        Flash sterilisers 10     *     1 Jan 2003
        Instrument washers 10     *     1 Jan 2003
        Pre-vacuum sterilisers 10     *     1 Jan 2003
        Ultrasonic cleaners and baths 7     *     1 Jan 2003
    Surgical instruments:
        Hand held manually operated instruments 8     *     1 Jan 2003
        Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7     *     1 Jan 2003
        Ultrasonic aspirators 10     *     1 Jan 2003
        Ultrasonic scalpels 10     *     1 Jan 2003
    Surgical lasers (excluding ophthalmic surgical lasers) 10     *     1 Jan 2003
    Surgical microscopes 10     *     1 Jan 2003
    Ultrasonic bladder scanners 10     *     1 Jan 2003
    Ultrasonic needle guides 10     *     1 Jan 2003
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5     *     1 Jul 2002
    Ventilators:
        Fixed 7     *     1 Jan 2003
        Portable 5     *     1 Jan 2003
    Wheelchairs 10     *     1 Jan 2003
General practice medical services
(85110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Anatomical medical models, plastic 10     *     1 Jul 2020
Autoclaves and sterilisers 8     *     1 Jul 2020
Automated ankle brachial pressure index (ABPI) measurement devices 6     *     1 Jul 2020
Automated external defibrillators (AEDs) - see Table B
Blood coagulation (INR) meters 5     *     1 Jul 2020
Cryosurgical assets:
    Cryosurgical flasks and guns 5     *     1 Jul 2020
    Liquid nitrogen storage dewers and tanks 10     *     1 Jul 2020
Dermatoscopes 5     *     1 Jul 2020
Ear irrigators 5     *     1 Jul 2020
Electrocardiograph (ECG) machines 7     *     1 Jul 2020
Examination lights:
    Desktop/trolley 3     *     1 Jul 2020
    Procedure 7     *     1 Jul 2020
Foetal heart monitors, external 7     *     1 Jul 2020
Hyfrecators - electrosurgical units 6     *     1 Jul 2020
Magnifying loupes 10     *     1 Jul 2020
Medical examination beds (adjustable/electric) 8     *     1 Jul 2020
Medical plaster saws 7     *     1 Jul 2020
Medical refrigerators 8     *     1 Jul 2020
Nebulisers 5     *     1 Jul 2020
Ophthalmoscopes, direct and otoscopes 6     *     1 Jul 2020
Oxygen tank regulators 10     *     1 Jul 2020
Portable observation machines (including vital signs monitors) 7     *     1 Jul 2020
Privacy curtains and rails 8     *     1 Jul 2020
Pulse oximeters 4     *     1 Jul 2020
Resuscitation kits 15     *     1 Jul 2020
Saddle chairs 7     *     1 Jul 2020
Scales:
    Baby scales 3     *     1 Jul 2020
    General, heavy duty, mother/baby scales 5     *     1 Jul 2020
Sphygmomanometers (including aneroid and digital) 5     *     1 Jul 2020
Spirometers 7     *     1 Jul 2020
Stethoscopes 10     *     1 Jul 2020
Suction machines, portable 8     *     1 Jul 2020
Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8     *     1 Jul 2020
Thermometers, digital 4     *     1 Jul 2020
Trolleys (including instrument and treatment trolleys) 10     *     1 Jul 2020
Wheelchairs 8     *     1 Jul 2020
X-ray viewers 10     *     1 Jul 2020
Specialist medical services n.e.c.
(85129)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Neurologists' assets:
    Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5     *     1 Jul 2003
    Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5     *     1 Jul 2003
Thoracic physicians' assets:
    Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7     *     1 Jul 2003
    Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7     *     1 Jul 2003
    Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7     *     1 Jul 2003
    Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7     *     1 Jul 2003
    Spirometers 7     *     1 Jul 2003
    Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO 2 ) monitors, integrated pulse oximeters, integrated computers and integrated software) 7     *     1 Jul 2003
Pathology and diagnostic imaging services
(85201, 85202, 85203 and 85209)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pathologists' assets:
    Batch slide stainer 6     *     1 Jan 2002
    Bio hazard chambers 10     *     1 Jan 2002
    Centrifuges 5     *     1 Jan 2002
    Incubators 6     *     1 Jan 2002
    Laboratory analysers 5     *     1 Jan 2002
    Microscopes 10     *     1 Jan 2002
    Rotary microtomes 6     *     1 Jan 2002
    Tissue embedding systems 6     *     1 Jan 2002
    Tissue processors 6     *     1 Jan 2002
Radiologists' diagnostic imaging assets:
    Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer andintegrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10     *     1 Jul 2002
    Computed radiography (CR) digitisers 4     *     1 Jul 2002
    Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10     *     1 Jul 2002
    Film digitisers 4     *     1 Jul 2002
    Fluoroscopy assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15     *     1 Jul 2002
        Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4     *     1 Jul 2002
        Image intensifiers 7     *     1 Jul 2002
        Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10     *     1 Jul 2002
    Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7     *     1 Jul 2002
    Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7     *     1 Jul 2002
    Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10     *     1 Jul 2002
    Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15     *     1 Jul 2002
    Patient archival and communication systems (PACS) 4     *     1 Jul 2002
    Processing assets:
        Daylight imaging processors 9     *     1 Jul 2002
        Dry laser imaging processors 8     *     1 Jul 2002
        Wet laser imaging processors 10     *     1 Jul 2002
    Teleradiology assets (excluding the imaging device) 4     *     1 Jul 2002
    Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5     *     1 Jul 2002
    X-ray assets (excluding direct radiography assets):
        Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15     *     1 Jul 2002
        Image intensifier 7     *     1 Jul 2002
        Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10     *     1 Jul 2002
Dental services
(85310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dentists' assets:
    Air abrasion units 10     *     1 Jul 2003
    Air compressors 10     *     1 Jul 2003
    Amalgamators 7     *     1 Jul 2003
    Amalgam separators 7     *     1 Jul 2003
    Computerised (CAD/CAM) ceramic restoration systems:
        Imaging units 7     *     1 Jul 2003
        Milling units 5     *     1 Jul 2003
    Curing lights (halogen) 5     *     1 Jul 2003
    Dental chairs 10     *     1 Jul 2003
    Dental instruments:
        Hand-held manually operated instruments 3     *     1 Jul 2003
        Handpieces (driven by compressed air, compressed gas or electricity) 3     *     1 Jul 2003
    Dental lasers:
        Hard tissue and soft tissue lasers 7     *     1 Jul 2003
        Soft tissue and whitening lasers 7     *     1 Jul 2003
        Soft tissue lasers 10     *     1 Jul 2003
    Dental loupes 10     *     1 Jul 2003
    Dental operating lights 10     *     1 Jul 2003
    Dental units 10     *     1 Jul 2003
    Dental x-ray assets:
        Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15     *     1 Jul 2003
        Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7     *     1 Jul 2003
        Intra-oral x-ray film processors 10     *     1 Jul 2003
    Handpiece cleaners 5     *     1 Jul 2003
    Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7     *     1 Jul 2003
    Nitrous oxide sedation units 20     *     1 Jul 2003
    Oral surgical motors 5     *     1 Jul 2003
    Suction units 10     *     1 Jul 2003
    Ultrasonic scalers (standalone) 10     *     1 Jul 2003
Optometry and optical dispensing
(85320)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Optical assets:
    Automatic refractometers/keratometers 5     *     1 Jan 2004
    Cameras (including anterior segment cameras, retinal cameras, fundus cameras):
        Analogue 8     *     1 Jan 2004
        Digital 4     *     1 Jan 2004
    Colour vision testers (automated) 8     *     1 Jan 2004
    Corneal topography systems 5     *     1 Jan 2004
    Examination chairs 10     *     1 Jan 2004
    Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5     *     1 Jan 2004
    Keratometers (Ophthalmometers):
        Automated 5     *     1 Jan 2004
        Manual 12     *     1 Jan 2004
    Ophthalmic surgery assets:
        Microkeratome 3     *     1 Jan 2004
        Ophthalmic cryo surgery systems 5     *     1 Jan 2004
        Ophthalmic diathermy surgery systems 5     *     1 Jan 2004
        Ophthalmic lasers:
            Non-refractive 10     *     1 Jan 2004
            Refractive (including eye tracking systems) 4     *     1 Jan 2004
        Phacoemulsification systems 4     *     1 Jan 2004
        Pupillometers (used for refractive surgery) 5     *     1 Jan 2004
        Vitrectomy systems 4     *     1 Jan 2004
        Wave front analysers 4     *     1 Jan 2004
    Ophthalmic viewers 5     *     1 Jan 2004
    Ophthalmoscopes:
        Direct (including power supply) 8     *     1 Jan 2004
        Indirect 9     *     1 Jan 2004
    Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110)
    Refraction units (including examination chair, instrument arms, table and light source) 10     *     1 Jan 2004
    Refractometers (automated) 5     *     1 Jan 2004
    Slit lamp biomicroscopes:
        Hand-held 9     *     1 Jan 2004
        Mounted 12     *     1 Jan 2004
    Telemedicine digital imaging systems (excluding imaging devices) 4     *     1 Jan 2004
    Tonometers:
        Contact tonometers:
            Applanation:
                Hand-held 6     *     1 Jan 2004
                Mounted 8     *     1 Jan 2004
            Electronic 6     *     1 Jan 2004
        Non-contact tonometers:
            Hand-held 5     *     1 Jan 2004
            Table mounted 8     *     1 Jan 2004
    Trial lens sets 20     *     1 Jan 2004
    Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5     *     1 Jan 2004
    Visual acuity testing assets:
        Automated vision testers 6     *     1 Jan 2004
        Manual vision testers (phoropters) 12     *     1 Jan 2004
        Visual acuity charts (illuminated) 10     *     1 Jan 2004
        Visual acuity chart projectors (automated) 8     *     1 Jan 2004
    Visual field testing assets (perimeters) - automated 5     *     1 Jan 2004
Podiatry services
(85399)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Podiatrists' assets:
    Computerised orthoses manufacturing assets:
        Carving mills 7     *     1 Jul 2003
        Contact pin digitisers 7     *     1 Jul 2003
    Doppler vascularscopes 5     *     1 Jul 2003
    Electric nail drills:
        Dust extraction drills 7     *     1 Jul 2003
        Portable dust extraction drills 5     *     1 Jul 2003
        Water and alcohol based spray drills 4     *     1 Jul 2003
    Examination/magnifying lamps 10     *     1 Jul 2003
    Footrests 10     *     1 Jul 2003
    Gait analysis assets:
        Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4     *     1 Jul 2003
        Non-computerised:
            Treadmills 10     *     1 Jul 2003
            Video cameras 5     *     1 Jul 2003
            Video monitors and video recorders 7     *     1 Jul 2003
    Orthotic benchtop grinders 6     *     1 Jul 2003
    Patient chairs 12     *     1 Jul 2003
    Podiatric instruments 3     *     1 Jul 2003
    Vacuum presses 3     *     1 Jul 2003
    Vascular neurological assessment assets:
        Monofilaments 2     *     1 Jul 2003
        Tuning forks 10     *     1 Jul 2003
Retirement village and accommodation for the aged operation
(86011 to 86012)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Assistance and medical assets:
    Beds:
        Electronic (including hi-lo and lo-lo beds) 7     *     1 Jul 2019
        Mechanical 10     *     1 Jul 2004
    Bedside cabinets, lockers and overbed tables 10     *     1 Jul 2019
    Blood pressure machines 3     *     1 Jul 2019
    Call systems 7     *     1 Jul 2019
    Chairs
        Commode 7     *     1 Jul 2019
        Electronic recliner (including electric lift) 10     *     1 Jul 2019
        Fallout/floating/princess 7     *     1 Jul 2019
        Shower 5     *     1 Jul 2019
        Wheelchair - electric, manual, tilt in space 5     *     1 Jul 2019
    Defibrillators 8     *     1 Jul 2019
    Drug safes 15     *     1 Jul 2019
    Electronic arms for toilets 10     *     1 Jul 2019
    Hoists
        Ceiling (incorporating tracks) 12     *     1 Jul 2019
        Mobile (floor, full, standing) 10     *     1 Jul 2019
    Lifting slings 2     *     1 Jul 2019
    Mattresses
        Air 3     *     1 Jul 2019
        Foam 7     *     1 Jul 2019
    Medication trolleys 10     *     1 Jul 2019
    Mobile suction machines 3     *     1 Jul 2019
    Pan flushers/pan sanitisers 10     *     1 Jul 2019
    Sensor beams and sensor mats 3     *     1 Jul 2019
    Shower trolleys/mobile baths 8     *     1 Jul 2019
    Syringe driven infusion pumps 5     *     1 Jul 2019
    Treatment trolleys 15     *     1 Jul 2019
    Walking belts 3     *     1 Jul 2019
    Walking frames (including forearm walkers) 12     *     1 Jul 2019
    Weighing machines and scales (including chair scales and wheelchair scales) 10     *     1 Jul 2019
Common area assets:
    Artificial grass/synthetic lawn (removable without damage) 15     *     1 Jul 2019
    Audio visual assets 8     *     1 Jul 2019
    Carpets - see Table B Floor coverings (removable without damage)
    Curtains and drapes - see Table B Curtains and drapes
    Furniture:
        General/indoor 10     *     1 Jul 2019
        Outdoor 7     *     1 Jul 2019
    Hair salon assets (including chairs and dryers) 15     *     1 Jul 2019
    Hot water dispensers 8     *     1 Jul 2019
    Television sets 5     *     1 Jul 2019
    Window blinds - see Table B Window blinds
Fitness and recreation assets:
    Billiard/pool tables 20     *     1 Jul 2019
    Bowling greens - artificial grass or carpet (removable without damage) 15     *     1 Jul 2019
    Gymnasium and exercise equipment 10     *     1 Jul 2019
Support assets:
    Annunciator panels 15     *     1 Jul 2019
    Boilers - see Table B Boilers
    Buggies to transport people 8     *     1 Jul 2019
    Cleaning carts and trolleys - see Table B Cleaning carts and trolleys
    Cool rooms - see Table B Refrigeration assets
    Electronic mops and floor scrubbers 5     *     1 Jul 2019
    Hot water systems (excluding commercial boilers and piping) 10     *     1 Jul 2019
    Kitchen assets:
        Blast chillers 8     *     1 Jul 2019
        Bowl mixers 10     *     1 Jul 2019
        Dishwashers 8     *     1 Jul 2019
        Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10     *     1 Jul 2019
        Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10     *     1 Jul 2019
        Ice making machines 10     *     1 Jul 2019
        Kitchen trolleys 5     *     1 Jul 2019
        Small appliances (including blenders, food processors, meat slicers, stick mixers) 4     *     1 Jul 2019
        Toasters 6     *     1 Jul 2019
    Laundry assets:
        Dryers 12     *     1 Jul 2019
        Spring loaded trolleys 10     *     1 Jul 2019
        Washing machines 12     *     1 Jul 2019
    Lockers, freestanding - see Table B Lockers, freestanding
    Master antenna television (MATV) assets - see Table A Residential property operators (67110)
    Refrigerators (including controlled temperature medication refrigerators) 10     *     1 Jul 2019
    Swimming pool assets:
        Dehumidifiers 15     *     1 Jul 2019
        Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets
        Pool covers (including blankets) - see Table B Swimming pool assets
    Vacuum cleaners, ride on 7     *     1 Jul 2019
Child care services
(87100)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Audio visual assets 5     *     1 Jul 2020
Augmented reality (AR) interactive sandboxes (incorporating projectors) 5     *     1 Jul 2020
Electronic whiteboards (including touch screen interactive digital boards) 6     *     1 Jul 2020
Furniture used by children, freestanding:
    Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5     *     1 Jul 2020
    Carpet mats (including rugs and floor mats/cushions) 5     *     1 Jul 2020
    Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10     *     1 Jul 2020
Play area assets:
    Furniture, freestanding (including tables, seating and toy storage boxes) 5     *     1 Jul 2020
    Pet enclosures and structures, freestanding (including bird aviaries, chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10     *     1 Jul 2020
    Playground flooring:
        Artificial grass/synthetic lawn 7     *     1 Jul 2020
        Soft fall flooring (including wet pour rubber and rubber mats) 5     *     1 Jul 2020
    Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8     *     1 Jul 2020
    Pole and post padding/protectors 5     *     1 Jul 2020
    Sandpits, freestanding (including portable sandpits and sandpit covers) 7     *     1 Jul 2020
    Tents, portable (including gazebos, marquees and tepee play tents) 5     *     1 Jul 2020
    Toys (not specified elsewhere) 3     *     1 Jul 2020
    Tricycles and bicycles (including balance bicycles and tricycle scooters) 5     *     1 Jul 2020
    Water play area filtration assets and water pumps 7     *     1 Jul 2020
Support assets:
    Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs)
    Fascia signs (including freestanding signs) - see Table B Advertising signs
    Fire control and alarm assets - see Table B Fire control and alarm assets
    Floor coverings - see Table B Floor coverings (removable without damage)
    Garden sheds, freestanding 15     *     1 Jul 2020
    Hand dryers - see Table B Hand dryers (electrical)
    Kiosk stands, freestanding 10     *     1 Jul 2020
    Kitchen assets:
        Dishwashers 5     *     1 Jul 2020
        Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10     *     1 Jul 2020
        Grease traps 10     *     1 Jul 2020
        Kitchen trolleys 5     *     1 Jul 2020
        Microwave ovens 5     *     1 Jul 2020
        Refrigerators/freezers 10     *     1 Jul 2020
        Small appliances (including blenders, food processors, mixers and toasters) 4     *     1 Jul 2020
    Laundry assets:
        Dryers 5     *     1 Jul 2020
        Washing machines 5     *     1 Jul 2020
    Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding
    Security and monitoring assets - see Table B Security and monitoring assets
    Steam cleaners 3     *     1 Jul 2020
    Strollers:
        Commercial multi seat (including buggies) 10     *     1 Jul 2020
        Others 5     *     1 Jul 2020
    Time attendance devices (including fingerprint and vein scanners) 7     *     1 Jul 2020
    Vacuum cleaners 3     *     1 Jul 2020
Table games 5     *     1 Jul 2020
Television sets 8     *     1 Jul 2020


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