Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p191
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 191/202)
Character Range: 1881355–1892900

7             *         1 Jul 2014
  Compressors – rotary screw                                                                                                                                                                                                                                                                                                               10            *         1 Jul 2014
Air‑conditioning assets (excluding pipes, duct work and vents):
 Air handling units                                                                                                                                                                                                                                                                                                                        20            *         1 Jul 2003
 Cooling towers                                                                                                                                                                                                                                                                                                                            15            *         1 Jul 2003
 Condensing sets                                                                                                                                                                                                                                                                                                                           15            *         1 Jul 2003
 Chillers:
      Absorption                                                                                                                                                                                                                                                                                                                           25            *         1 Jul 2003
      Centrifugal                                                                                                                                                                                                                                                                                                                          20            *         1 Jul 2003
  Volumetrics (including reciprocating, rotary,    screw, scroll):
   Air‑cooled                                                                                                                                                                                                                                                                                                                              15            *         1 Jul 2003
   Water‑cooled                                                                                                                                                                                                                                                                                                                            20            *         1 Jul 2003
 Damper motors (including variable air volume box  controllers)                                                                                                                                                                                                                                                                            10            *         1 Jul 2003
 Fan coil units (connected to a condensing set)                                                                                                                                                                                                                                                                                            15            *         1 Jul 2003
 Humidifiers (steam generator)                                                                                                                                                                                                                                                                                                             10            *         1 Jul 2003
 Mini split systems up to 20KW (including ceiling,  floor and high wall split systems)                                                                                                                                                                                                                                                     10            *         1 Jul 2003
 Packaged air conditioning units                                                                                                                                                                                                                                                                                                           15            *         1 Jul 2003
 Pumps                                                                                                                                                                                                                                                                                                                                     20            *         1 Jul 2003
 Room units                                                                                                                                                                                                                                                                                                                                10            *         1 Jul 2003
Aircraft:
 Aeroplanes:
  General use                                                                                                                                                                                                                                                                                                                              20            *#        1 Jul 2002
  Used predominantly for agricultural spraying or   agricultural dusting                                                                                                                                                                                                                                                                   10            *#        1 Jul 2002
 Helicopters:
  General use                                                                                                                                                                                                                                                                                                                              20            *#        1 Jul 2002
  Used predominantly for mustering, agricultural    spraying or agricultural dusting                                                                                                                                                                                                                                                       10            *#        1 Jul 2002
Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc):
 Electrically and petrol-driven units                                                                                                                                                                                                                                                                                                      7             *         1 Jul 2013
 Pneumatically-driven units                                                                                                                                                                                                                                                                                                                15            *         1 Jul 2013
Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers)  100           *         1 Jul 2013
Automated external defibrillators (AEDs)                                                                                                                                                                                                                                                                                                   8             *         1 Jul 2020
Automatic teller machines (ATMs)                                                                                                                                                                                                                                                                                                           7             *         1 Jul 2019

B
ASSET                                      LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Bending machines (bar, angle and rod)      10            *         1 Jul 2008
Block and brick elevators, portable        10            *         1 Jul 2008
Boilers                                    20            *         1 Jul 2005
Boom gates:
 Electromechanically operated boom gates   7             *         1 Jul 2013
 Hydraulically operated boom gates         10            *         1 Jul 2013

C
ASSET                                                                                                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Car park assets:
 Automatic and semi-automatic parking systems  (including platforms, stackers, turntables etc)                                                                                                         20            *         1 Jul 2016
 Automatic payment machines/stations                                                                                                                                                                   10            *         1 Jul 2016
 Barrier gates/boom gates – see Table B Boom  gates
 Car park floodlighting                                                                                                                                                                                20            *         1 Jul 2016
 Car park signage                                                                                                                                                                                      7             *         1 Jul 2016
 Entry and exit stations/columns (including RFID  card readers, ticket dispensing machines, ticket  readers etc)                                                                                       10            *         1 Jul 2016
 Licence plate recognition cameras and systems                                                                                                                                                         5             *         1 Jul 2016
 Parking guidance assets:
  Automatic vehicle counter systems     (incorporating counter modules and signage)                                                                                                                    7             *         1