Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p178
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 178/202)
Character Range: 1776427–1782596

REVIEWED  DATE OF APPLICATION
Parks and gardens:
 Lion parks:
  Animal cages and sheds                          20                      1 Jan 2001
  Animal huts                                     10                      1 Jan 2001
 Planetarium domes                                331/3                   1 Jan 2001
 Sea life centres:
  Fibreglass aquarium tanks                       20                      1 Jan 2001
  Ketches                                         131/3                   1 Jan 2001
  TV audio systems                                10                      1 Jan 2001

Creative and performing arts activities
(90010 to 90030)
ASSET                                           LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Performing dogs – see Table B Working dogs
Theatre equipment:
 Accessories (theatrical – wigs, costumes etc)  5                       1 Jan 2001

Health and fitness centres and gymnasia operation
(91110)
ASSET                                                                                                                                                              LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Health and fitness centre operation assets:
 Cardiovascular training machines:
  Cross trainers, steppers and treadmills                                                                                                                          4             *         1 Jul 2012
  Exercise bicycles (including spin bicycles,    upright and recumbent bicycles)                                                                                   4             *         1 Jul 2012
  Rowing machines                                                                                                                                                  5             *         1 Jul 2012
 Free weight training assets:
  Barbells, dumbbells, kettle bells, weight plates    and storage racks                                                                                            6             *         1 Jul 2012
  Benches (including abdominal crunch,    adjustable, declined, inclined and flat benches)                                                                         8             *         1 Jul 2012
 Resistance training machines (including abdomen,  arm, back, chest, hip, leg, shoulder and multiple               training machines)                              8             *         1 Jul 2012
 Support assets:
  Audio visual entertainment assets (including    amplifiers, audio speakers, digital disc players                                           and television sets)  4             *         1 Jul 2012
  Fans (including wall mounted)                                                                                                                                    5             *         1 Jul 2012
  Lockers                                                                                                                                                          8             *         1 Jul 2012
  Platform scales                                                                                                                                                  5             *         1 Jul 2012

Sports and physical recreation clubs n.e.c.
(91129)
ASSET                                        LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Racing cars                                  2                       1 Jan 2001

Squash and tennis court operation
(91131)
ASSET                              LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Tennis court surfaces:
 Bitumen                           20                      1 Jan 2001
 Plexipave                         20                      1 Jan 2001
 Synthetic lawn                    10                      1 Jan 2001

Sports and physical recreation venues, grounds and facilities operations n.e.c.
(91139)
ASSET                                                                                         LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Bowling centres (plant and equipment):
 Bowling alleys (timber – including ball return tracks,  gutters, pit signals and terminals)  131/3                   1 Jan 2001
 Bowling balls                                                                                5                       1 Jan 2001
 Carpets                                                                                      4                       1 Jan 2001
 Masking units                                                                                10                      1 Jan 2001
 Pin setters and pin spotters                                                                 10                      1 Jan 2001
 Other equipment                                                                              131/3                   1 Jan 2001
Skating rink plant:
 Fittings (open air)                                                                          20                      1 Jan 2001
 General freezing plant and equipment                                                         131/3                   1 Jan 2001
 Hired ice skating boots                                                                      5                       1 Jan 2001
 Roller skates                                                                                5                       1 Jan 2001
 Surface (synthetic panels)                                                                   10                      1 Jan 2001
Ski equipment (skis, boots and stocks for hiring to public)                                   3                       1 Jan 2001
Ski maintenance machines                                                                      131/3                   1 Jan 2001

Horse training (racing)
(91292)
ASSET                                                                               LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Arena and track maintenance assets:
 Arena rakes                                                                        4             *         1 Jul 2021
 Others (including grader blades, smudgers,