Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p198
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 198/202)
Character Range: 1942493–1949827

Jumps racing (thoroughbred horses)               10            *         1 Jul 2021
 Lead and companion ponies (horses)               5             *         1 Jul 2021
Rainwater tanks:
 Galvanised steel                                 25            *         1 Jul 2019
 Polyethylene                                     15            *         1 Jul 2019
Refrigeration assets:
 Compressors, condensers, evaporators etc         15            *         1 Jul 2014
 Insulation panels used in cool or freezer rooms  40            *         1 Jul 2014
  Robots (industrial)                             10            *         1 Jul 2014

S
ASSET                                                                                                                      LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Saws, bench and mitre, portable                                                                                            7             *         1 Jul 2008
Security and monitoring assets:
 Access control systems:
  Code pads                                                                                                                5             *         1 Jul 2004
  Door controllers                                                                                                         5             *         1 Jul 2004
  Readers:
   Proximity                                                                                                               7             *         1 Jul 2004
   Swipe card                                                                                                              3             *         1 Jul 2004
 Ballistic and blast resistant screens and barriers  (including fixed and rising types) not forming part  of the building  20            *         1 Jul 2014
 CCTV systems:
  Cameras                                                                                                                  4             *         1 Jul 2004
  Monitors                                                                                                                 4             *         1 Jul 2004
  Recorders:
   Digital                                                                                                                 4             *         1 Jul 2004
   Time lapse                                                                                                              2             *         1 Jul 2004
  Switching units (including multiplexers)                                                                                 5             *         1 Jul 2004
 Security systems:
  Code pads                                                                                                                5             *         1 Jul 2004
  Control panels                                                                                                           5             *         1 Jul 2004
  Detectors (including glass, passive infrared and   vibration)                                                            5             *         1 Jul 2004
  Global system for mobiles (GSM) units                                                                                    5             *         1 Jul 2004
  Noise maker (including alarms and bells)                                                                                 5             *         1 Jul 2004
Sewing machines                                                                                                            10            *         1 Jan 2014
Signage for business identification (including lighting for signs) – see Table B Advertising signs
Silos:
 Bulk handling:
  Ancillary mechanical assets (including augers,    bucket elevators, conveyors etc)                                       15            *         1 Jul 2014
  Concrete construction                                                                                                    50            *         1 Jan 2004
  Galvanised construction                                                                                                  30            *         1 Jan 2004
  Steel construction                                                                                                       40            *         1 Jan 2004
Solar photovoltaic electricity generation system assets                                                                    20            *         1 Jul 2011
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps)                             17            *         1 Jul 2014
Spray booths                                                                                                               15            *         1 Jul 2014
Stacks (chimney stacks, exhaust stacks, flues etc):
 Concrete stacks (including concrete reinforced  stacks)                                                                   30            *         1 Jul 2014
 Flare stacks                                                                                                              25            *         1 Jul 2014
 Reinforced plastic stacks                                                                                                 25            *         1 Jul 2014
 Steel stacks (steel flues)                                                                                                20            *         1 Jul 2014
Suitcases                                                                                                                  10            *         1 Jul 2013
Swimming pool assets:
 Chlorinators                                                                                                              12            *         1 Jul 2004
 Cleaning assets                                                                                                           7             *         1 Jul 2004
 Covers (including blankets)                                                                                               8             *         1 Jul 2019
 Filtration assets (including pumps)                                                                                       12            *         1 Jul 2004
 Heaters:
  Electric                                                                                                                 15            *         1 Jul 2004
  Gas                                                                                                                      15            *         1 Jul 2004
  Solar                                                                                                                    20            *         1 Jul 2004
 Swimming pools (used as plant in a business):
  Above-ground                                                                                                             10            *         1 Jul 2005
  Concrete                                                                                                                 50            *         1 Jul 2005
  Fibreglass                                                                                                               20            *         1 Jul 2005