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Taxation Ruling

TR 2018/4

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.

This document has been Withdrawn.
View the Withdrawal notice for this document.
This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).
This Ruling has been replaced by TR 2019/5 .

Ruling

Preamble

This publication provides you with the following level of protection:

This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Summary - what this Ruling is about

1. This Ruling explains the methodology used by the Commissioner of Taxation to make a determination of the effective life of depreciating assets under section 40-100 of the Income Tax Assessment Act 1997 (ITAA 1997). ^[1]

2. The effective life of a depreciating asset is used to work out the asset's decline in value (depreciation for income tax purposes). ^[2] The Commissioner makes the effective life determination having regard to the period the depreciating asset can be used for a purpose specified in subsection 40-100(5) (a specified purpose ^[3] ), one of which is use for a taxable purpose. A deduction may be available under Division 40 for the depreciating asset's decline in value, to the extent that the asset is used for a taxable purpose (see section 40-25).

3. Tables A and B of this Ruling list the effective life determinations made to date.

4. You may choose to use the Commissioner's determination of the effective life of a depreciating asset or you may make your own estimate (see section 40-95). This Ruling's explanation of the methodology used by the Commissioner to make a determination of effective life may assist taxpayers who make their own estimate of the effective life of a depreciating asset.

Previous ruling

5. This Ruling replaces Taxation Ruling TR 2017/2 Income tax: effective life of depreciating assets (applicable from 1 July 2017) , which is withdrawn from 1 July 2018. Where the Commissioner's views in that Ruling still apply, they are incorporated into this Ruling.

Ruling

Effective life determination

6. The Commissioner has made a determination of the effective life of certain depreciating assets which takes effect from 1 July 2018. This determination has been incorporated into Tables A and B of this Ruling.

7. The date from which an effective life determined by the Commissioner applies is set out in the fourth column of Tables A and B.

Effective life applicable

8. If you first use a depreciating asset or have it installed ready for use within five years of the time (the relevant time):

•: you entered into the contract to acquire it
•: you started to construct it, or
•: you otherwise acquired it

the effective life that applies is the one in force at the relevant time (see section 40-95).

9. If you do not start to use a depreciating asset or have it installed ready for use within the five year period, the effective life that applies is the one in force at the date you first use the depreciating asset or have it installed ready for use for any purpose (see section 40-95).

How to use Tables A and B

10. Table A is an industry category table. It lists assets that are specific to a particular industry or for which a particular effective life is appropriate because of the way the asset is used in that industry. Industry headings in Table A are generally drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) codes.

•: Only a participant of a listed industry can use the Table A entries for that industry.
•: If an asset either corresponds exactly to a description in Table A for the industry in which it is used or it satisfies the general description of an asset used in the functional process of that industry, the effective life is the life specified.
•: If the particular asset is not listed under your industry heading in Table A, either specifically or under a general functional group or class, the industry participant can use a relevant effective life shown in Table B.

11. Table B is an asset category table which covers assets generally.

•: Taxpayers in an industry can only use Table B entries if the particular asset is not listed under the relevant industry heading in Table A.
•: If the taxpayer is not using the asset in an industry specified in Table A and the asset corresponds to a description in Table B, the effective life is the life specified for that description.

12. Taxpayers must be satisfied that an asset is a depreciating asset ^[4] before using an effective life determination in Table A or B. An asset that is a depreciating asset for a particular taxpayer or industry may not necessarily be a depreciating asset for another taxpayer or industry.

13. If a particular asset is not listed in either Table A or B, it means the Commissioner has not made a determination of its effective life. You will need to work out its effective life yourself (see section 40-105 and paragraphs 46 to 49 of this Ruling).

To find an asset for a particular asset category, go to Effective lives (Industry category)

To find an asset using an alphabetical listing, go to Effective lives (By asset)

Date of effect

14. This Ruling applies from 1 July 2018. However, the Ruling does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Ruling.

Appendix 1 - Explanation

This Appendix is provided as information to help you understand how the Commissioner's view has been reached. It does not form part of the binding public ruling.

Overview

15. This Ruling is issued as part of an ongoing review of the Commissioner's effective life determinations.

16. Tables A and B are periodically updated to incorporate further effective life determinations made by the Commissioner as a result of effective life reviews. We consult industry bodies and interested taxpayers during effective life reviews. In some instances, we use reports prepared by independent consultants. An independent review panel also checks each review process to confirm the level of industry consultation was appropriate. The panel typically comprises representatives from the Corporate Tax Association, Chartered Accountants Australia and New Zealand, Australian Finance Industry Association and the Australian Taxation Office.

17. The Commissioner has made a determination of the effective life of certain depreciating assets in Tables A and B to take effect from 1 July 2018. The Table A assets in the new determination are assets used in the following industries and industry activities:

•: butter manufacturing
•: fruit and vegetable processing
•: gas, oil and mining support services (excluding offshore services)
•: ice cream manufacturing
•: scientific testing and analysis services
•: spirit manufacturing.

18. This determination also withdraws or amends some entries in Tables A and B. These changes are also incorporated into the tables.

19. The removal of assets from Tables A or B does not indicate that the Commissioner no longer considers them to be depreciating assets. In some cases, it is due to the difficulties in determining an appropriate effective life that accurately reflects all the facts and circumstances particular to that asset. In these cases, you need to work out its effective life yourself (see section 40-105 and paragraphs 46 to 49 of this Ruling).

20. An asset that is a depreciating asset for a particular taxpayer or industry may not necessarily be a depreciating asset for another taxpayer or industry. This is typically the case where the asset is an improvement to land. For example, effective lives have been determined for swimming pools in Table B. However, these effective life determinations only apply to the swimming pools that are used as plant in a business. A residential property owner cannot use these effective life determinations because a swimming pool used in a residential rental property setting is not plant (and not a depreciating asset) to which Division 40 applies.

How does the Commissioner determine the effective life of a depreciating asset?

21. The Commissioner makes a determination of the effective life of a depreciating asset by estimating the period (in years, including fractions of years) the asset can be used by any entity for a specified purpose. If relevant for the asset, the Commissioner:

(a): assumes it will be subject to wear and tear at a rate that is reasonable for the Commissioner to assume
(b): assumes it will be maintained in reasonably good order and condition, and
(c): has regard to the period within which it is likely to be scrapped, sold for no more than scrap value, or abandoned (see section 40-100).

22. In determining an effective life, the Commissioner considers the factors listed paragraph 23 of this Ruling. The list is not exhaustive. For example, in determining the effective life of horticultural plants, issues such as crop management techniques (crop regeneration and topworking or reworking where trees are cut back to the stump) were taken into account along with the listed factors. Where appropriate, each factor is considered based on historical information and future expectations. No single factor is necessarily conclusive and the relative importance of each varies depending on the asset.

23. The factors the Commissioner considers include:

•: physical life
•: manufacturing specifications and engineering information
•: use of the asset in a particular industry
•: use of the asset in different industries
•: industry standards
•: repairs and maintenance
•: retention period
•: obsolescence
•: scrapping or abandonment practices
•: lease periods
•: financial analysis, and
•: market value.

Physical life

24. An asset can be used while it continues to have a physical life, that is, until it is physically exhausted.

25. An effective life determination is an estimate of the period the asset can be used by any entity for a specified purpose. Often an asset is not used for a specified purpose for the whole of its physical life. For example, an asset may be retired from use for a specified purpose but be retained as a source of spare parts. In this instance, the effective life ends when the asset is retired.

26. An asset's physical life can be seen as the outer limit of its effective life. This is a useful starting point for analysing the factors to be considered in determining the effective life of the asset.

Manufacturing specifications and engineering information

27. The effective life of a new asset cannot be based solely on evidence of past use of the asset. The current design may differ for various reasons including advances in technology and different construction materials. Analysing manufacturing specifications and engineering information for the new asset is important when estimating its effective life.

Use of the asset in a particular industry

28. How intensively an asset is used in an industry would have a direct impact on the asset's effective life. In establishing the industry norm, the relevant industry is consulted where possible.

Use of the asset in different industries

29. The use of an asset in different industries is another important factor. For example, using a car in the taxi industry would subject the car to more wear and tear than using a car in another industry. The effective life determined by the Commissioner in each industry would be different, reflecting that different use.

Industry standards

30. Industry standards and regulations may dictate when a particular asset must be retired from use in an industry.

31. There may also be industry standards and regulations that set the level of repairs and maintenance that must be carried out.

Repairs and maintenance

32. It might be suggested that the life of an asset can be extended indefinitely if there is unlimited expenditure on repairs and maintenance. However, paragraph 40-100(6)(b) requires the Commissioner to assume that an asset will be maintained only in reasonably good order and condition. Therefore, an asset's effective life is generally limited by the period it is economic to maintain the asset, even though it is still possible to continue repairs and maintenance to keep it operational.

33. An asset can be subject to such a level of repairs and maintenance that it has been wholly or substantially physically replaced. In those circumstances, the effective life of the asset is considered to have ended and a new asset to have come into place.

Retention period

34. The effective life of an asset is the total period it can be used by any entity for a specified purpose. The retention period is the time a particular taxpayer expects to hold a depreciating asset for any purpose. For example, it is common practice in some businesses to dispose of a car after it has been driven a pre-determined number of kilometres. That would be the retention period for that taxpayer. The effective life of the car, however, would end only when the car cannot be used by any taxpayer for a specified purpose.

Obsolescence

35. The Commissioner considers obsolescence when determining the effective life of an asset.

36. An asset may become obsolete because of commercial or technological reasons.

37. Commercial obsolescence may occur if demand for the goods produced by the asset stops because consumers choose not to buy them, or Government regulation affects market demand. It may also occur if the raw material the asset processes becomes unavailable.

38. Technological obsolescence may occur when technology advances and another asset becomes better suited for the relevant purpose for which an existing asset is used. Even so, an asset's effective life does not necessarily end with each technological advance. A taxpayer can still use an asset for a specified purpose even though a newer model exists.

39. There are two types of commercial and technological obsolescence: one can be predicted at the time the asset is first used and one is unpredictable and emerges later. Unpredictable obsolescence cannot be taken into account when estimating effective life. Predicted obsolescence would only be taken into account if it is expected with a high level of certainty across a majority of users.

40. Taxpayers faced with predicted obsolescence that would arise only because of their particular use of the asset may choose to work out the effective life of the asset themselves, rather than adopt the effective life determined by the Commissioner.

Scrapping or abandonment practices

41. Once a taxpayer has scrapped or abandoned an asset, it is presumed it can no longer be used by anyone for a specified purpose. The scrapping of an asset can demonstrate that the asset is either physically exhausted or obsolete. The abandonment of an asset can demonstrate that it is too difficult or costly to remove it from its place of operation.

42. This factor is only relevant to the Commissioner's determination of the effective life of an asset if a general scrapping or abandonment practice can be established across users of the asset.

Lease periods

43. Effective life is the period a depreciating asset can be used by any entity for a specified purpose, so it is unlikely that an asset would be leased for a period greater than its effective life. This generally suggests that the effective life of an asset is no shorter than the period it is leased.

Financial analysis

44. As with lease periods, economic or financial analysis indicating the period over which an asset is intended for use suggests the effective life is no shorter than that period. In many instances, the analysis may only reflect the capital cost recovery period, or the term of a contract, when the asset may in fact be used for a specified purpose by any entity for a much longer time.

Market value

45. The defining character of a depreciating asset is that its market value actually falls, or is expected to fall, over time. Therefore, analysing the decline of market value of an asset class is important to the determination of the asset's effective life.

Working out your own effective life

46. The Commissioner only takes account of normal industry practice when estimating effective life. Taxpayers who choose to self-assess, however, can take account of their own particular circumstances of use (see section 40-105).

47. The Commissioner only makes determinations of the effective life of new assets. If you purchase a second-hand asset where its condition justifies a shorter life than that determined by the Commissioner, you can self-assess. A taxpayer who self-assesses the effective life of a depreciating asset acquired after 11.45 am, by legal time in the Australian Capital Territory on 21 September 1999 is no longer required to assume that it is new.

48. Taxpayers can recalculate the effective life of a depreciating asset if the effective life used is no longer relevant because of changed circumstances relating to the use of the asset (see section 40-110). An example could be an unpredicted obsolescence or more or less rigorous use than anticipated.

49. For some assets, you do not have a choice to work out the effective life yourself or use an effective life determined by the Commissioner. In addition, the effective life of these assets cannot be recalculated. The choice is not generally available:

•: for most intangible depreciating assets (see subsection 40-95(7)) ^[5]
•: if a depreciating asset was acquired from an associate who claimed, or could have claimed, deductions for the asset's decline in value (see subsection 40-95(4))
•: for a depreciating asset that you started to hold but the user of the asset did not change or is an associate of the former user; for example, under a sale and leaseback arrangement (see subsection 40-95(5)), and
•: if there has been rollover relief (see subsection 40-345(2)).

Capped lives

50. Where a capped life for a depreciating asset is available (see section 40-102), the asset is marked in Tables A or B with a hash (#) in the third column.

51. From the 2012-13 income year, a capped life of 10 years is available for eligible shipping vessels but only if certain conditions are met (see subsections 40-102(4) and 40-102(4A)).

52. These conditions mean that not all shipping vessels listed under the Water transport and support services (48100 to 48200 and 52110 to 52190) sub-category in Table A will be eligible for the capped life at any given time.

53. For this reason, no shipping vessels have been marked with a hash (#) in the third column of Table A as would occur with other assets that have no additional eligibility requirements for a capped life.

54. Taxpayers need to determine if a particular shipping vessel they hold meets the eligibility requirements of subsections 40-102(4) and 40-102(4A) to determine if the capped life can be applied.

Accelerated depreciation for primary producers

55. Primary producers can claim a deduction over three years for capital expenditure incurred at or after 7.30pm, by legal time in the Australian Capital Territory, on 12 May 2015 on the construction, manufacture, installation or acquisition of a fodder storage asset. The expenditure for the asset must have been incurred primarily and principally for use in a primary production business conducted on land in Australia. The asset is marked in Table A with a plus (+) in the third column.

56. No deduction is available for capital expenditure incurred for acquiring a second-hand fodder storage asset. However, if it can be shown that no one else has deducted or could deduct an amount, in any income year, for earlier capital expenditure on the construction, manufacture or previous acquisition of the asset, a deduction may be available.

Decline in value calculation

57. The effective life shown in Tables A or B is a component of the formula under which the decline in value of the depreciating asset is calculated. (See subsections 40-70(1) and 40-72(1) for diminishing value and subsection 40-75(1) for prime cost.)

New and reviewed effective lives

58. Assets already reviewed as part of the ongoing review of the Commissioner's effective life determinations are marked with an asterisk (*) in the third column of Tables A and B.

Important terms and definitions in Tables A and B

59. The terms 'freestanding' and 'fixed' describe certain residential rental property assets listed in Table A. 'Freestanding' is also used in Table B for 'light fittings and freestanding lights'. For the purposes of the determination of the effective life of such assets, the terms have the following meanings:

Freestanding - are items designed to be portable or movable; any attachment to the premises is only for the item's temporary stability.

Fixed - are items annexed or attached by any means (for example screws, nails, bolts, glue, adhesive, grout or cement) but not merely for temporary stability.

60. The terms 'environmental control structure' and 'protective structure' are used to describe certain agricultural assets listed in Table A. For the determination of effective life of such assets, the terms have the following meanings:

Environmental control structure - is a structure designed to provide a protective environment within which the operator is able to monitor and manipulate factors influencing the growing environment. This includes factors such as temperature, humidity, air movement, light, water and pests to enable the greatest efficiency in producing the desired product.

Protective structure - is a structure used primarily and principally for protecting a growing product from one or more natural elements such as sun, hail, birds and wind.

61. The terms 'including', 'includes' and 'incorporating' have been used in describing certain assets in Tables A and B. Where used, the terms have the following meanings:

Including or includes - when an entry is described as 'including' or 'includes' other items, these other items are separate assets, each with the same effective life. For example, the entry 'Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps)' indicates that chillers, compressors, condensers, evaporative coolers and pumps are separate assets within the class of refrigeration assets, all of which have the specified effective life.

Incorporating - when an entry is described as 'incorporating' other items, these other items are not separate assets but are merely components of the one single asset being described. For example, the entry 'Conveyor systems (incorporating structures, belts, gearboxes and motors)' indicates that the structure, belts, gearboxes and motors are components of the one asset, the conveyor system.

62. The terms 'hire cars' and 'rental cars' have been used to describe certain assets in Tables A and B. For the determination of effective life of such assets, the terms have the following meanings:

Hire car - is a passenger car hired with a driver, not being a taxi.

Rental car - is a passenger car hired, leased or rented for short-term use without a driver.

Appendix 2 - Detailed contents list

63. The following is a detailed contents list for this Ruling.

	Paragraph
Summary - what this Ruling is about	1
Previous ruling	5
Ruling	6
Effective life determination	6
Effective life applicable	8
How to use Tables A and B	10
Date of effect	14
Appendix 1 - Explanation	15
Overview	15
How does the Commissioner determine the effective life of a depreciating asset?	21
Physical life	24
Manufacturing specifications/Engineering information	27
Use of the asset in a particular industry	28
Use of the asset in different industries	29
Industry standards	30
Repairs and maintenance	32
Retention period	34
Obsolescence	35
Scrapping or abandonment practices	41
Lease periods	43
Financial analysis	44
Market value	45
Working out your own effective life	46
Capped lives	50
Accelerated depreciation for primary producers	55
Decline in value calculation	57
New and reviewed effective lives	58
Important terms and definitions in Tables A and B	59
Appendix 2 - Detailed contents list	63
Schedule - ANZSIC categories in Table A	Page 15
Schedule - Table A as at 1 July 2018	Page 20
Schedule - Table B as at 1 July 2018	Page 260

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

ANZSIC categories in Table A

AGRICULTURE, FORESTRY AND FISHING (01110 to 05290)	20
Agriculture	22
Aquaculture	38
Beef cattle farming	32
Beef cattle feedlots	32
Coffee, olive and tree nut growing	30
Dairy cattle farming	33
Fishing	40
Forestry and logging	40
Fruit growing	29
Mushroom growing	27
Nursery and floriculture production	25
Other agriculture and fishing support services	41
Pig farming	37
Poultry farming for breeding, eggs and meat	35
Poultry hatcheries	37
Sheep farming	31
Vegetable growing (under cover)	27
Vegetable growing (outdoors) and sugar cane growing	28
MINING (06000 to 10900)	42
Coal mining	46
Construction material mining	52
Gold ore mining	51
Iron ore mining	50
Mineral sand mining	51
Mineral exploration services	53
Nickel ore mining	52
Oil and gas extraction	47
Other mining support services	54
Petroleum exploration services	53
MANUFACTURING (11110 to 25990)	56
Alumina production	158
Aluminium smelting	159
Bakery product manufacturing	80
Bakery product manufacturing (non-factory based)	81
Basic chemical and chemical product manufacturing	120
Beer manufacturing (except non-alcoholic beer)	100
Boiler, tank and other heavy gauge metal container manufacturing	164
Cement manufacturing	136
Ceramic product manufacturing	135
Cereal and pasta product manufacturing	78
Cleaning compound and toiletry preparation manufacturing	128
Concrete product manufacturing	140
Confectionery manufacturing	86
Cured meat and smallgoods manufacturing	62
Dairy product manufacturing	64
Fabricated metal product manufacturing	160
Fruit and vegetable processing	68
Furniture and other manufacturing	175
Glass and glass product manufacturing	133
Grain mill product manufacturing	75
Human pharmaceutical and medicinal product manufacturing	127
Industrial gas manufacturing	116
Iron smelting and steel manufacturing	144
Log sawmilling and timber dressing	106
Meat processing	56
Motor vehicle body and trailer manufacturing	172
Motor vehicle manufacturing	164
Non-ferrous metal casting	159
Non-metallic mineral product manufacturing	132
Oil and fat manufacturing	73
Other basic chemical product manufacturing	128
Other food product manufacturing n.e.c.	91
Other motor vehicle parts manufacturing	172
Other professional and scientific equipment manufacturing n.e.c.	175
Other transport equipment manufacturing n.e.c.	174
Other wood product manufacturing	107
Paint and coatings manufacturing	131
Paper stationery manufacturing	110
Petroleum refining	115
Photographic, optical and ophthalmic equipment manufacturing	174
Plaster product manufacturing	138
Plywood and veneer manufacturing	108
Polymer film and sheet packaging material manufacturing	129
Polymer product and rubber product manufacturing	131
Poultry processing	61
Prepared animal and bird feed manufacturing	87
Printing	111
Printing support services	113
Pulp, paper and converted paper product manufacturing	109
Railway rolling stock manufacturing and repair services	172
Ready-mixed concrete manufacturing	139
Reconstituted wood product manufacturing	108
Rigid and semi-rigid polymer product manufacturing	129
Sanitary paper product manufacturing	110
Soft drink, cordial and syrup manufacturing	98
Spirit manufacturing	102
Steel coil roll forming, slitting, blanking and sheet metal forming	160
Sugar manufacturing	82
Textile, leather, clothing and footwear manufacturing	105
Wine and other alcoholic beverage manufacturing	103
ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220)	175
Electricity supply	175
Gas supply	180
Sewerage and drainage services	182
Solid waste collection services	184
Waste remediation and materials recovery services	186
Waste treatment and disposal services	185
Water supply	180
CONSTRUCTION (30110 to 32990)	187
Other heavy and civil engineering construction n.e.c.	189
WHOLESALE TRADE (33110 to 38000)	189
Commission-based wholesaling	191
Petroleum product wholesaling	189
Wool wholesaling	189
RETAIL TRADE (39110 to 43209)	191
Food retailing	195
Fuel retailing	193
Motor vehicle tyre or tube retailing	192
Other store-based retailing	195
ACCOMMODATION AND FOOD SERVICES (44000 to 45302)	195
Accommodation	195
Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs (hospitality)	197
TRANSPORT POSTAL AND WAREHOUSING (46100 to 53090)	198
Other air and space transport	205
Airport operations and other air transport support services	208
Courier pick-up and delivery services	208
Other transport n.e.c.	206
Other transport support services n.e.c.	210
Other warehousing and storage services	210
Pipeline transport	206
Postal services	207
Rail freight and passenger transport services	200
Road transport	198
Scenic and sightseeing transport	205
Tramway and light rail passenger transport services	199
Water transport and support services	202
INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200)	211
Electronic information storage services	220
Internet publishing and broadcasting	218
Library and other information services	220
Motion picture and video activities	211
Motion picture exhibition	214
Radio broadcasting	215
Telecommunications services	218
Television broadcasting	216
FINANCIAL AND INSURANCE SERVICES (62100 to 64200)	221
RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200)	221
Non-residential property operators	228
Rental and hiring services (except real estate)	221
Residential property operators	224
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000)	229
Advertising services	233
Professional photographic services	233
Scientific research services	229
Scientific testing and analysis services	231
Surveying and mapping services	230
Veterinary services	233
ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200)	234
Building and other industrial cleaning services	234
Gardening services	235
Packaging services	236
EDUCATION AND TRAINING (80100 to 82200)	237
HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900)	237
Dental services	241
Hospitals	237
Nursing home operation	244
Optometry and optical dispensing	242
Pathology and diagnostic imaging services	240
Podiatry services	244
Specialist medical services n.e.c.	239
ARTS AND RECREATION SERVICES (89100 to 92099)	245
Creative and performing arts activities	245
Gambling activities	248
Health and fitness centres and gymnasia operation	245
Heritage activities	245
Sport and recreation services	246
OTHER SERVICES (94110 to 96030)	248
Automotive body, paint and interior repair n.e.c.	251
Automotive repair and maintenance	248
Funeral, crematorium and cemetery services	257
Hairdressing and beauty services	256
Laundry and dry cleaning services	257
Other machinery and equipment repair and maintenance	252
Parking services	259
Photographic film processing	258