New South Wales Consolidated Regulations New South Wales Consolidated RegulationsFor the purposes of paragraph (d) of the definition of "item of capital" in section 4 (1) of the Act, the following items in a retirement village, including those in residential premises in the village, are prescribed:
(a) fixtures (for example, bench tops, built-in cupboards and wardrobes, floor coverings, hot water systems and stoves),
(b) fittings (for example, light fittings, taps and sanitary fittings),
(c) furnishings (for example, curtains and blinds),
(d) non-fixed items (for example, whitegoods, portable air conditioners, fans, tables and chairs).