Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p137
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 137/202)
Character Range: 1377179–1387202

Jul 2020
  Benchtop heat wrappers                                                                                                                                                   10            *       1 Jul 2020
 Point of sale assets:
  Generally (excluding self-checkout registers) –    see Table B Point of sale assets
  Self-checkout registers                                                                                                                                                  6             *       1 Jul 2020
 Power generators (emergency or standby)                                                                                                                                   20            *       1 Jul 2020
 Racking                                                                                                                                                                   20            *       1 Jul 2020
 Range hood exhaust fans                                                                                                                                                   12            *       1 Jul 2020
 Safety steps                                                                                                                                                              10            *       1 Jul 2020
 Shelving                                                                                                                                                                  15            *       1 Jul 2020
 Signage:
  Aisle signs                                                                                                                                                              7             *       1 Jul 2020
  Others (such as advertising signs and signage    for business identification) – see Table B                                           Advertising signs
 Stock ladders                                                                                                                                                             12            *       1 Jul 2020
 Trolleys, customer shopping type                                                                                                                                          7             *       1 Jul 2020
 Trolleys, stock type (including roll cages, platform  trolleys, etc)                                                                                                      10            *       1 Jul 2020
 UV insect exterminators                                                                                                                                                   7             *       1 Jul 2020

Other store‑based retailing
(42110 to 42799)
ASSET                                                              LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Newspaper wrapping machines                                        10                      1 Jan 2001
Paint tinting and colour blending machines (manual and automatic)  7             *         1 Jul 2014

ACCOMMODATION AND FOOD SERVICES
(44000 to 45302)

Accommodation
(44000)
ASSET                                                                                                                                                                                                                                                                                                    LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110)
Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business
Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment))                                                                                  5             *         1 Jul 2005
Carpets                                                                                                                                                                                                                                                                                                  7             *         1 Jul 2005
Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors)                                                                                                                                          10            *         1 Jul 2005
Furniture, freestanding:
 Generally (including guestrooms)                                                                                                                                                                                                                                                                        7             *         1 Jul 2005
 Outdoor                                                                                                                                                                                                                                                                                                 5             *         1 Jul 2005
Garage doors, electric (excluding doors):
 Controls and motors                                                                                                                                                                                                                                                                                     5             *         1 Jul 2005
Gates, electric (excluding gates):
 Controls and motors                                                                                                                                                                                                                                                                                     5             *         1 Jul 2005
Guestroom assets:
 Bathroom assets:
  Accessories, freestanding (including sanitary    assets, shower caddies, soap holders and toilet                             brushes)                                                                                                                                                                  1             *         1 Jul 2005
  Hair dryers                                                                                                                                                                                                                                                                                            3             *         1 Jul 2005
  Heated towel rails, electric                                                                                                                                                                                                                                                                           5             *         1 Jul 2005
  Scales                                                                                                                                                                                                                                                                                                 5             *         1 Jul 2005
  Spa bath pumps                                                                                                                                                                                                                                                                                         7             *         1 Jul 2005
  Towels                                                                                                                                                                                                                                                                                                 1             *         1 Jul 2005
 Bedding (including mattress protectors, pillows and  sheets)                                                                                                                                                                                                                                            2             *         1 Jul 2005
 Bed mattresses                                                                                                                                                                                                                                                                                          7             *         1 Jul 2005
 Beds:
  Generally (including ensembles)                                                                                                                                                                                                                                                                        7             *         1 Jul 2005
  Foldout and rollaway beds (excluding sofas)                                                                                                                                                                                                                                                            3             *         1 Jul 2005
 Bed spreads, blankets and quilts                                                                                                                                                                                                                                                                        5