Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p5
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 5/202)
Character Range: 39919–46750

assets:
 Chemical spraying assets:
      Generally (including broad acre trailed or linkage boom and utility)  10            *         1 Jul 2006
 Fertiliser spreaders                                                       10            *         1 Jul 2006
 Field top makers                                                           10            *         1 Jul 2006
 Land planes                                                                25            *         1 Jul 2006
 Line planters                                                              10            *         1 Jul 2006
 Mowers (including reel and rotary mowers)                                  10            *         1 Jul 2006
 Net layers                                                                 10            *         1 Jul 2006
 Power harrows                                                              10            *         1 Jul 2006
 Roll layers                                                                10            *         1 Jul 2006
 Soil aerators                                                              10            *         1 Jul 2006
 Trailers                                                                   15            *         1 Jul 2006
 Turf harvesters (including pedestrian and tractor  mounted harvesters)     10            *#        1 Jul 2006
 Turf rollers                                                               15            *         1 Jul 2006
 Turf seeders                                                               15            *         1 Jul 2006
 Turf vacuums                                                               10            *         1 Jul 2006

Mushroom growing
(01210)
ASSET                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting)  10            *         1 Jul 2008
Boilers (used for humidification and pasteurisation)                                                                   10            *         1 Jul 2008
Casing machines (includes casing mixers)                                                                               10            *         1 Jul 2008
Compost phase 1 assets:
 Bunkers                                                                                                               10            *         1 Jul 2008
 Machinery (including forklifts, front end loaders,  bunker fillers and pre‑wet turners)                               4             *         1 Jul 2008
 Protective structures                                                                                                 10            *         1 Jul 2008
 Pumps                                                                                                                 3             *         1 Jul 2008
Control systems (excluding personal computers)                                                                         10            *         1 Jul 2008
Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers)                10            *         1 Jul 2008
Growing systems:
 Shelves:
  Aluminium                                                                                                            15            *         1 Jul 2008
  Other materials                                                                                                      10            *         1 Jul 2008
 Trays:
  Wood                                                                                                                 5             *         1 Jul 2008
Mushroom graders                                                                                                       5             *         1 Jul 2008
Sheds                                                                                                                  40            *         1 Jul 2008
Slicing machines                                                                                                       5             *         1 Jul 2008
Spawning machines (including supplement machines)                                                                      12            *         1 Jul 2008
Trolleys                                                                                                               10            *         1 Jul 2008
Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):
 Growing                                                                                                               15            *         1 Jul 2008
 Peak heat and spawn running                                                                                           10            *         1 Jul 2008
Vacuum coolers                                                                                                         10            *         1 Jul 2008
Weighing machines                                                                                                      10            *         1 Jul 2008

Vegetable growing (under cover)
(01220)
ASSET                                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Hydroponic growing assets (including cut flower growing):
 Hanging gutters                                                                                                                       10            *         1 Jul 2007
 Troughs                                                                                                                               10            *         1 Jul 2007
Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150)

Vegetable growing (outdoors) and sugar cane growing
(01230 and 01510)
ASSET                                                                      LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Chemical spraying assets:
 Generally                                                                 10            *         1 Jul 2007
 Self‑propelled                                                            8             *         1 Jul 2007
Fertiliser spreaders:
 Generally                                                                 10            *         1 Jul 2007
 Spinner                                                                   5             *         1 Jul 2007
General assets:
 Bins:
  Plastic                                                                  10            *