Residential rental property items

air conditioning assets

see table 5  

see table 5

see table 5

-

cable trays

-

-

-

Yes

ceiling fans

own estimate

5

5

-

clocks, electric

13 and one third

10

10

-

cupboards, other than freestanding

-

-

-

Yes

DVD players

own estimate

5

5

-

door closers

own estimate

10

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

see table 4

-

evaporative coolers

see table 6

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

8

-

floor coverings (removable without damage): floating timber

own estimate

15

15

-

floor coverings (removable without damage): linoleum

10

10

10

-

floor coverings (removable without damage): vinyl

10

10

10

-

furniture, freestanding

13 and one third

13 and one third

13 and one third

-

garbage bins

6 and two thirds

10

10

-

garbage chutes

-

-

-

Yes

garbage compacting systems (excluding chutes)

6 and two thirds

6 and two thirds

6 and two thirds

-

generators

20

20

20

-

grease traps

-

-

-

Yes

gym assets: cardiovascular

own estimate

5

5

-

gym assets: resistance

own estimate

10

10

-

hand dryers, electrical

10

10

10

-

hand rails

-

-

-

Yes

Heaters – fixed: ducts, pipes, vents and wiring

-

-

-

Yes

Heaters – fixed: electric

10

15

15

-

Heaters – fixed: fire places (including wood heaters)

-

-

-

Yes

Heaters – gas: ducted central heating unit

own estimate

20

20

-

Heaters – gas: other

own estimate

15

15

-

Heaters – freestanding

10

15

15

-

Home automation control assets

own estimate

own estimate

10

-

hooks, robe

-

-

-

Yes

hot-water systems (excluding piping): electric

20

12

12

-

hot-water systems (excluding piping): gas

20

12

12

-

hot-water systems (excluding piping): solar

20

15

15

-

hot-water system piping

-

-

-

Yes

Hydronic assets – controls

own estimate

own estimate

10

-

Hydronic assets – water heaters

own estimate

own estimate

10

-

insulation

-

-

-

Yes

intercom system assets

own estimate

10

10

-

lift wells

-

-

-

Yes

lifts (including hydraulic and traction lifts)

see table 4

see table 4

see table 4

-

lights: fittings (excluding hardwired)

20

5

5

-

lights: fittings, hardwired

-

-

-

Yes

lights: freestanding

own estimate

5

5

-

lights: shades, removable

own estimate

5

5

-

linen

own estimate

5

5

-

master antenna television (MATV) assets: amplifiers

own estimate

10

10

-

master antenna television (MATV) assets: modulators

own estimate

10

10

-

master antenna television (MATV) assets: power sources

own estimate

10

10

-

master antenna television (MATV) assets (excluding amplifiers, modulators and power sources)

-

-

-

Yes

mirrors, fixed

-

-

-

Yes

mirrors, freestanding

own estimate

15

15

-

radios

10

10

10

-

ramps

-

-

-

Yes

rugs

own estimate

7

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

skylights – controls

own estimate

own estimate

10

-

skylights – motors

own estimate

own estimate

10

-

solar-powered generating systems (incorporating batteries, inverters, solar panels, regulators)

own estimate

20

20

-

stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers)

own estimate

7

7

-

surround sound systems (incorporating audio-video receivers and speakers)

own estimate

10

10

-

telecommunications assets: cordless phones

own estimate

4

4

-

telecommunications assets: distribution frames

-

-

-

Yes

telecommunications assets: PABX computerised assets

20

10

10

-

telecommunications assets: telephone hand sets

own estimate

10

6

-

television antennas, fixed

-

-

-

Yes

television antennas, freestanding

own estimate

5

5

-

television sets

10

10

8

-

vacuum cleaners – ducted: hoses

own estimate

10

10

-

vacuum cleaners – ducted: motors

own estimate

10

10

-

vacuum cleaners – ducted: wands

own estimate

10

10

-

vacuum cleaners – portable

10

10

10

-

vacuum cleaners, ducted (excluding hoses, motors and wands)

-

-

-

Yes

ventilation ducting and vents

-

-

-

Yes

ventilation fans

own estimate

20

20

-

video cassette recorder systems (VCR)

own estimate

5

5

-

water pumps –
multi-story

20

20

20

-

water pumps – rainwater tanks

20

20

5

-

water pumps –
single residence pressure pumps

20

20

8

-

water tanks

-

-

-

Yes

window awnings, insect screens, louvres, pelmets and tracks

-

-

-

Yes

window blinds, internal

20

10

10

-

window curtains

6 and two thirds

6

6

-

window shutters, automatic: controls

own estimate

10

10

-

window shutters, automatic: motors

own estimate

10

10

-

window shutters, automatic (excluding controls and motors)

-

-

-

Yes

accessories, fixed (including mirrors, rails, soap holders and toilet roll holders)

-

-

-

Yes

accessories, freestanding (including shower caddies, soap holders, toilet brushes)

own estimate

5

3

-

exhaust fans (including light/heating)

own estimate

10

10

-

fixtures (including baths, bidets, tapware, toilets, vanity units and wash basins)

-

-

-

Yes

heated towel rails, electric

own estimate

10

10

-

shower assets (including doors, rods, screens and trays)

-

-

-

Yes

shower curtains (excluding curtain rods and screens)

own estimate

2

2

-

spa baths (excluding pumps)

-

-

-

Yes

spa bath pumps

20

20

10

-

wardrobes, other than freestanding (incorporating doors, fixed fittings and mirrors)

-

-

Yes

alarms: heat

20

6

-

alarms: smoke

20

6

-

detection and alarm systems: alarm bells

20

12

-

detection and alarm systems: cabling and reticulation

-

-

Yes

detection and alarm systems: detectors (including addressable manual call points, heat, multi-type and smoke)

own estimate

20

-

detection and alarm systems: fire indicator panels

20

12

-

detection and alarm systems: manual call points (non-addressable)

-

-

Yes

doors, fire and separation

-

-

Yes

emergency warning and intercommunication systems (EWIS): master emergency control panels

20

12

-

emergency warning and intercommunication systems (EWIS): speakers

20

12

-

emergency warning and intercommunication systems (EWIS): strobe lights

20

12

-

emergency warning and intercommunication systems (EWIS): warden intercom phone

20

12

-

extinguishers

13 and one third

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

-

stair pressurisation assets: pressurisation and extraction fans

own estimate

25

-

stair pressurisation assets: sensors

own estimate

10

-

water piping

-

-

Yes

water tanks

-

-

Yes

cook tops

own estimate

12

12

-

crockery

own estimate

5

5

-

cutlery

own estimate

5

5

-

dishwashers

own estimate

10

8

-

fixtures (including bench tops, cupboards, sinks, tapware and tiles)

-

-

-

Yes

freezers

13 and one third

12

12

-

garbage disposal units

6 and two thirds

10

10

-

microwave ovens

6 and two thirds

10

8

-

ovens

own estimate

12

12

-

range hoods

own estimate

12

12

-

refrigerators

13 and one third

12

12

-

stoves

20

12

12

-

water filters, electrical

own estimate

15

15

-

water filters, fixed (attached to plumbing)

-

-

-

Yes

clothes dryers

own estimate

10

7

-

fixtures (including tapware, tiles and tubs)

-

-

-

Yes

ironing boards, freestanding

own estimate

7

5

-

ironing boards, other than freestanding

-

-

-

Yes

irons

own estimate

5

5

-

washing machines

6 and two thirds

10

8

-

automatic garage doors: controls

own estimate

5

5

-

automatic garage doors: motors

own estimate

10

10

-

automatic garage doors (excluding controls and motors)

-

-

-

Yes

Barbecues – fixed

-

-

-

Yes

Barbecues – fixed: sliding trays and cookers

own estimate

10

10

-

Barbecues - freestanding

own estimate

5

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

5

-

folding arm awnings –
controls

own estimate

own estimate

10

-

folding arm awnings –
motors

own estimate

own estimate

10

-

furniture, freestanding

13 and one third

5

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

5

-

gardening watering installations: pumps

20

5

5

-

gardening watering installations: timing devices

own estimate

5

5

-

gardening watering installations (excluding control panels, pumps and timing devices)

-

-

-

Yes

garden lights, fixed

-

-

-

Yes

garden lights, solar

own estimate

8

5

-

garden sheds, freestanding

own estimate

15

15

-

garden sheds, other than freestanding

-

-

-

Yes

gates, electrical: controls

own estimate

5

5

-

gates, electrical: motors

own estimate

10

10

-

gates (excluding electrical controls and motors)

-

-

-

Yes

jetties (including boat sheds and pontoons)

-

-

-

Yes

letterboxes

-

-

-

Yes

operable pergola louvres: controls

own estimate

15

15

-

operable pergola louvres: motors

own estimate

15

15

-

operable pergola louvres (excluding controls and motors)

-

-

-

Yes

paths

-

-

-

Yes

rainwater tanks – galvanised steel

own estimate

own estimate

25

-

rainwater tanks – polyethylene

own estimate

own estimate

15

-

roller blinds – controls

own estimate

own estimate

10

-

roller blinds – motors

own estimate

own estimate

10

-

retaining walls

-

-

-

Yes

saunas (excluding heating assets)

-

-

-

Yes

sauna heating assets

13 and one third

15

15

-

screens, fixed (including glass screens)

-

-

-

Yes

septic tanks

-

-

-

Yes

sewage treatment assets: controls

own estimate

8

8

-

sewage treatment assets: motors

own estimate

8

8

-

sewage treatment assets (excluding controls and motors)

-

-

-

Yes

Spas – fixed

-

-

-

Yes

Spas – fixed: chlorinators

13 and one third

12

10

-

Spas – fixed: filtration (including pumps)

13 and one third

12

10

-

Spas – fixed: heaters (electric or gas)

13 and one third

15

15

-

Spas freestanding (incorporating blowers, controls, filters, heaters and pumps)

20

17

17

-

swimming pool assets: chlorinators

13 and one third

12

10

-

swimming pool assets – cleaning

13 and one third

7

7

-

Swimming pool assets – covers (including blankets)

own estimate

own estimate

8

-

swimming pool assets – filtration (including pumps)

13 and one third

12

10

-

swimming pool assets – electric heaters

13 and one third

15

15

-

swimming pool assets – gas heaters

13 and one third

15

15

-

swimming pool assets – solar heaters

13 and one third

20

20

-

swimming pools

-

-

-

Yes

tennis court assets – cleaners

own estimate

3

3

-

tennis court assets – drag brooms

own estimate

3

3

-

tennis court assets – nets

own estimate

5

5

-

tennis court assets – rollers

own estimate

3

3

-

tennis court assets – umpire chairs

own estimate

15

15

-

tennis court assets, fixed (including fences, lights, posts and surfaces)

-

-

-

Yes

access control systems: code pads

own estimate

5

-

access control systems: door controllers

own estimate

5

-

access control systems –proximity readers

own estimate

7

-

access control systems – swipe card readers

own estimate

3

-

closed circuit television systems – cameras

6 and two thirds

4

-

closed circuit television systems – monitors

6 and two thirds

4

-

closed circuit television systems – digital recorders

own estimate

4

-

closed circuit television systems – time lapse recorders

own estimate

2

-

switching units (including multiplexes)

own estimate

5

-

doors and screens

-

-

Yes

security systems –
code pads

6 and two thirds

5

-

security systems –
control panels

6 and two thirds

5

-

detectors (including glass, passive infrared, and vibration)

6 and two thirds

5

-

detectors – global system for mobiles (GSM) units (including glass, passive infrared, and vibration)

6 and two thirds

5

-

Detector noise makers (including bells and sirens)

6 and two thirds

5

-

escalators (machinery and moving parts)

16 and two thirds

20

-

lifts – electric

16 and two thirds

30

-

lifts – hydraulic

20

30

-

air handling units

-

20

-

chillers – absorption

-

25

-

chillers – centrifugal

-

20

-

chillers – volumetrics air-cooled (including reciprocating, rotary, screw, scroll)

-

15

-

chillers – volumetrics water-cooled (including reciprocating, rotary, screw, scroll)

-

20

-

condensing sets

-

15

-

cooling towers

-

15

-

damper motors (including variable air volume box controller)

-

10

-

fan coil units (connected to condensing set)

-

15

-

mini split systems up to 20kW (including ceiling, floor and high wall split system)

-

10

-

packaged air conditioning units

-

15

-

pumps

-

20

-

room units

-

10

-

air conditioning ducts, pipes and vents

-

-

Yes

central type (including ducting and vents)

13 and one third

-

-

structural alterations and additions associated with the installation of this plant which forms an integral part of it

100

-

-

room units

10

-

-

solar-energy powered

13 and one third

-

-

fixed (excluding ducting and vents)

own estimate

20

15

-

portable

own estimate

10

10

-

ducting and vents

-

-

-

Yes