Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p199
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 199/202)
Character Range: 1948982–1962090

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
Switchboards                                                                                                               20            *         1 Jul 2014
Synthetic lawn surfaces                                                                                                    5             *         1 Jul 2014

T
ASSET                                                                                                                                                                                                               LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Tarpaulins                                                                                                                                                                                                          5             *         1 Jul 2014
Telephony:
 Mobile phones                                                                                                                                                                                                      3             *         1 Jul 2014
 Telephone systems (including analogue and   digital telephone systems, PABX/PBX systems,               key/commander systems, VoIP systems and hybrid               telephone systems such as IP-PBX systems etc)  7             *         1 Jul 2015
Television sets                                                                                                                                                                                                     10            *         1 Jul 2014
Tractors                                                                                                                                                                                                            12            *         1 Jul 2007
Trailers – see Table B Motor vehicles and trailers
Two-way radios:
 Base stations                                                                                                                                                                                                      6             *         1 Jul 2014
 Mobile units                                                                                                                                                                                                       6             *         1 Jul 2014
 Portable units                                                                                                                                                                                                     3             *         1 Jul 2014
 Repeaters                                                                                                                                                                                                          7             *         1 Jul 2014

U
ASSET                                                         LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Unmanned aerial vehicles (drones/remotely piloted aircraft):
 Fixed wing                                                   3             *         1 Jul 2015
 Rotary wing                                                  2             *         1 Jul 2015

V
ASSET                                                   LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Vending machines                                        5             *         1 Jul 2001
Ventilation fans (excluding ducting, piping and vents)  20            *         1 Jan 2005

W
ASSET                                                                                                                                                                                                                                                                                                                          LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Warehouse and distribution centre equipment and machines:
 Automated storage and retrieval machines                                                                                                                                                                                                                                                                                      20            *         1 Jul 2011
 Balers                                                                                                                                                                                                                                                                                                                        15            *         1 Jul 2011
 Battery assets for warehouse vehicles (including  pallet trucks and forklifts):
  Batteries (detachable for recharging)                                                                                                                                                                                                                                                                                        5             *         1 Jul 2011
  Battery chargers:
   Forklifts                                                                                                                                                                                                                                                                                                                   11            *         1 Jul 2011
   Other                                                                                                                                                                                                                                                                                                                       10            *         1 Jul 2011
  Handling assets:
   Battery tuggers                                                                                                                                                                                                                                                                                                             10            *         1 Jul 2011
   Racking roller beds                                                                                                                                                                                                                                                                                                         15            *         1 Jul 2011
   Transfer carts                                                                                                                                                                                                                                                                                                              10            *         1 Jul 2011
   Washers                                                                                                                                                                                                                                                                                                                     10            *         1 Jul 2011
 Carts/buggies                                                                                                                                                                                                                                                                                                                 15            *         1 Jul 2011
 Conveyors                                                                                                                                                                                                                                                                                                                     15            *         1 Jul 2011
 Dock levellers, pallet jacks, pallet trucks and scissor  lifts – see Table B Loading bay assets
 Door controls and motor drive systems  (incorporating chains, controls, motors and  sensors, but excluding doors):
  External                                                                                                                                                                                                                                                                                                                     20            *         1 Jul 2011
  Internal                                                                                                                                                                                                                                                                                                                     10            *         1 Jul 2011
 Floor sweepers/scrubbers                                                                                                                                                                                                                                                                                                      10            *         1 Jul 2011
 Forklift attachments:
  Cages                                                                                                                                                                                                                                                                                                                        10            *         1 Jul 2011
  Push pull units                                                                                                                                                                                                                                                                                                              11            *         1 Jul 2011
 Inflatable dock bags/seals/shelters                                                                                                                                                                                                                                                                                           10            *         1 Jul 2011
 Packaging machines and wrapping machines – see  Table B Packaging machines
 Pallet assets:
  Dispensers                                                                                                                                                                                                                                                                                                                   15            *         1 Jul 2011
  Lift tables                                                                                                                                                                                                                                                                                                                  10            *         1 Jul 2011
 Racks                                                                                                                                                                                                                                                                                                                         20            *         1 Jul 2011
 Radio frequency terminal assets:
  Barcode readers/scanners                                                                                                                                                                                                                                                                                                     5             *         1 Jul 2011
  Portable/handheld and vehicle mounted terminal   devices                                                                                                                                                                                                                                                                     4             *         1 Jul 2011
 Refrigeration assets – see Table B