Document ID: chunk:federal_register_of_legislation:F2022L00823:body:0:p4
Version: federal_register_of_legislation:F2022L00823
Segment Type: other
Provision Reference: 
Character Range: 15336–22952

A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) Motor vehicle manufacturing plant (not listed elsewhere)

Omit
 Tooling (ie jigs, dies, press tools and specialty  attachments such as working heads and work‑ holding tools)    3     1 Jan 2001

Substitute
 Tooling (i.e. jigs, dies, press tools and specialty  attachments such as working heads and work‑holding               tools)  3     1 Jan 2001

[15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other transport equipment manufacturing n.e.c. (23990)

Omit
Motor cycle building plant  10     1 Jan 2001

Substitute
Motorcycle building plant  10     1 Jan 2001

[16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Wooden furniture and upholstered seat manufacturing (25110)

Omit
Wooden furniture and upholstered seat manufacturing
(25110)
ASSET                                                LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Furniture‑making plant                               131/3                   1 Jan 2001

Substitute
Wooden furniture and upholstered seat manufacturing
(25110)
ASSET                                                                                                                                                                                      LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Dust management assets:
 Portable dust extractors                                                                                                                                                                  5             *         1 Jul 2022
 Portable wet and dry vacuum cleaners                                                                                                                                                      5             *         1 Jul 2022
 Stationary dust collection systems (incorporating  bags, motors, pipes etc)                                                                                                               12            *         1 Jul 2022
Spray booth assets:
 Full face air fed masks                                                                                                                                                                   3             *         1 Jul 2022
 Paint pumps                                                                                                                                                                               5             *         1 Jul 2022
 Spray booths                                                                                                                                                                              15            *         1 Jul 2022
 Spray guns                                                                                                                                                                                3             *         1 Jul 2022
Support assets:
 Air compression assets – see Table B Air  compression assets
 Air compressors (portable) – see Table B Air  compressors (portable)
 Forklifts – see Table B Forklifts
 Racks                                                                                                                                                                                     15            *         1 Jul 2022
 Trolleys (carts)                                                                                                                                                                          10            *         1 Jul 2022
 Vacuum lifters                                                                                                                                                                            5             *         1 Jul 2022
 Work benches and tables                                                                                                                                                                   10            *         1 Jul 2022
Tools:
 Benchtop power tools (including biscuit/domino  joiners, drill presses, jigsaws, laminate trimmers,  mortisers, planners, routers, spindle sanders etc but               excluding saws)  5             *         1 Jul 2022
 Clamps                                                                                                                                                                                    10            *         1 Jul 2022
 Hand held power tools (including air, battery, and  electric) - see Table B Power tools, hand tools
 Hand tools (manual operated) - see Table B Hand  tools (manual operated)
 Sawing machines:
  Band saws                                                                                                                                                                                8             *         1 Jul 2022
  Circular saws                                                                                                                                                                            8             *         1 Jul 2022
  Mitre saws (drop saws)                                                                                                                                                                   7             *         1 Jul 2022
  Panel saws                                                                                                                                                                               8             *         1 Jul 2022
  Table saws                                                                                                                                                                               10            *         1 Jul 2022
 Stationary machines:
  Computer numerical control (CNC) machines    (including CNC routers)                                                                                                                     10            *         1 Jul 2022
  Edge banders                                                                                                                                                                             8             *         1 Jul 2022
  Pedestal drills (drill presses)                                                                                                                                                          10            *         1 Jul 2022
  Sanders (including belt sanders, drum sanders,   edge sanders, spindle sanders etc)                                                                                                      12            *         1 Jul 2022
  Spindle moulders                                                                                                                                                                         10            *         1 Jul 2022
  Thicknessers/Buzzers                                                                                                                                                                     15            *         1 Jul 2022
Upholstery assets:
 CNC fabric cutters                                                                                                                                                                        10            *         1 Jul 2022
 Hand fabric cutters                                                                                                                                                                       5             *