Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p71
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 71/202)
Character Range: 654787–666132

Addressing and mailing assets:
  Combination addressing, folding and gluing    mailing units                                                                                                                                                                                             10            *         1 Jan 2006
  Inkjet addressing printers                                                                                                                                                                                                                              5             *         1 Jan 2006
 Bagging and wrapping machines (including  palletisers)                                                                                                                                                                                                   10            *         1 Jan 2006
 Banding and tying machines                                                                                                                                                                                                                               121/2         *         1 Jan 2006
 Benchtop finishing assets used in small printing  establishments (including benchtop guillotines, coil,  plastic comb and spiral binders, portable banding               and tying machines, small roll laminators and               tabletop folders)   5             *         1 Jan 2006
 Binding assets:
  Binding lines (including case binding lines and    perfect binding lines)                                                                                                                                                                               15            *         1 Jan 2006
  Perfect binders – standalone                                                                                                                                                                                                                            10            *         1 Jan 2006
  Stitchers:
   Generally (including drum stitchers, saddle     stitching lines and side stitchers)                                                                                                                                                                    121/2         *         1 Jan 2006
   Saddle stitchers – standalone      (bookletmakers)                                                                                                                                                                                                     71/2          *         1 Jan 2006
 Casemakers                                                                                                                                                                                                                                               10            *         1 Jan 2006
 Collators                                                                                                                                                                                                                                                15            *         1 Jan 2006
 Die cutters                                                                                                                                                                                                                                              15            *         1 Jan 2006
 Drilling units                                                                                                                                                                                                                                           10            *         1 Jan 2006
 Foil stamping machines                                                                                                                                                                                                                                   10            *         1 Jan 2006
 Folders                                                                                                                                                                                                                                                  121/2         *         1 Jan 2006
 Guillotines and ancillary assets (including joggers,  stackers and transomats)                                                                                                                                                                           15            *         1 Jan 2006
 Laminators                                                                                                                                                                                                                                               10            *         1 Jan 2006
 Mail inserters                                                                                                                                                                                                                                           5             *         1 Jan 2006
 Newspaper mailroom assets:
  Bundle conveying and sorting systems (including   bundle sorting and barcode reading stations and                             bundle conveyors)                                                                                                         121/2         *         1 Jan 2007
  Inserters and inserting systems (incorporating    feeders and feeder chains)                                                                                                                                                                            10            *         1 Jan 2007
  Stackers                                                                                                                                                                                                                                                15            *         1 Jan 2007
  Trimmers (including rotary and scissor action    trimmers)                                                                                                                                                                                              15            *         1 Jan 2007
 Perforators                                                                                                                                                                                                                                              10            *         1 Jan 2006
 Sewing machines                                                                                                                                                                                                                                          15            *         1 Jan 2006
 Three knife trimmers                                                                                                                                                                                                                                     15            *         1 Jan 2006
Pre‑press trade services assets:
 Conventional flexographic plate making assets  (including combination units, dryers, post exposure  units, UV light exposure units and washout units)                                                                                                    7             *         1 Jan 2006
 Film and plate processors                                                                                                                                                                                                                                6             *         1 Jan 2006
 Film projection camera systems (including backing  board and processing assets)                                                                                                                                                                          10            *         1 Jan 2006
 Platesetters:
  Computer‑to‑plate (CtP) platesetters (including   thermal and visible‑light platesetters) and                                           Direct‑to‑plate flexographic platesetters                                           (Computer digital imagers)  5             *         1 Jan 2006
  Film image platesetters (imagesetters)                                                                                                                                                                                                                  7             *         1 Jan 2006
 Plate punch benders:
  Automatic (optical)                                                                                                                                                                                                                                     5             *         1 Jan 2007
  Manual                                                                                                                                                                                                                                                  10            *         1 Jan 2007
 Plotters                                                                                                                                                                                                                                                 5             *         1 Jan 2006
 Proofers:
  Analogue film or photographic proofers                                                                                                                                                                                                                  7             *         1 Jan 2006
  Digital and ink‑jet proofers                                                                                                                                                                                                                            5             *         1 Jan 2006
 Scanners:
  Drum                                                                                                                                                                                                                                                    10            *         1 Jan 2006
  Flatbed                                                                                                                                                                                                                                                 5             *         1 Jan 2006

Petroleum refining
(17010)
ASSET                                                                                                                                                                                                                                                                                                                                                                     LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table