Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p190
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 190/202)
Character Range: 1872875–1882885

5             *         1 Jul 2017
 Large format flatbed digital printers                                                    5             *         1 Jul 2017
 Laser cutters (incorporating laser printing):
  Desktop                                                                                 3             *         1 Jul 2017
  Floor mounted                                                                           7             *         1 Jul 2017
 Photo calibration monitors                                                               8             *         1 Jul 2017
 Photo scanners (including photo and film scanners)                                       9             *         1 Jul 2017
 Roll to roll printers                                                                    15            *         1 Jul 2017
 Textile printers (including direct to fabric printers  and direct to garment printers)   5             *         1 Jul 2017
 Wide format printers:
  Dye sublimation (including desktop)                                                     5             *         1 Jul 2017
  Solvent                                                                                 4             *         1 Jul 2017
  Specialist photo                                                                        6             *         1 Jul 2017

Parking services
(95330)
ASSET                                                    LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Car park operation assets – see Table B Car park assets

Schedule

Table B as at 1 July 2022

Effective lives (Asset categories)

A
ASSET                                                                                                                                                                                                                                                                                                                                      LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose:
 Relocatable homes and tourist park cabins constructed with chassis                                                                                                                                                                                                                                                                        20            *         1 Jul 2015
 Other accommodation units (e.g. manufactured  homes)                                                                                                                                                                                                                                                                                      30            *         1 Jul 2015
Additive manufacturing printers (including 3D printers)                                                                                                                                                                                                                                                                                    3             *         1 Jul 2016
Advertising signs:
 Billboard assets:
  Billboard lighting:
   HID/Metal halide lighting systems                                                                                                                                                                                                                                                                                                       5             *         1 Jul 2015
   LED lighting systems (including solar     powered LED lighting systems)                                                                                                                                                                                                                                                                 10            *         1 Jul 2015
   Solar power generating assets – see     Table B Solar photovoltaic electricity                                                         generation system assets
  Billboard steel structures (incorporating    electrical systems, footings, scaffolding and                                           walking platforms and steel frame sign panels)                                                                                                                                                      20            *         1 Jul 2015
  Computer hardware – see Table B Computers
  Digital LED screens                                                                                                                                                                                                                                                                                                                      6             *         1 Jul 2015
  Electronic message centre (EMC) units                                                                                                                                                                                                                                                                                                    3             *         1 Jul 2015
  Mobile billboard assets:
   Digital LED screens                                                                                                                                                                                                                                                                                                                     4             *         1 Jul 2015
   Mobile billboard trucks and trailers - see     Table B Motor vehicles and trailers
 Floor mounted internal advertising panels (used in  airports and shopping centres etc)                                                                                                                                                                                                                                                    7             *         1 Jul 2015
 Kiosks and other external standalone advertising  panel structures                                                                                                                                                                                                                                                                        15            *         1 Jul 2015
 LED advertising screens (used in office tower  foyers etc)                                                                                                                                                                                                                                                                                5             *         1 Jul 2015
 Wall mounted advertising panels (used in airports,  rail concourses and platforms, shopping centres               etc):
  Digital LED advertising panels                                                                                                                                                                                                                                                                                                           5             *         1 Jul 2015
  Static advertising panels                                                                                                                                                                                                                                                                                                                10            *         1 Jul 2015
Air compression assets:
 Air compression assets generally (including air  compressors, air dryers and air receivers)                                                                                                                                                                                                                                               15            *         1 Jul 2014
 Air compressors (portable):
  Compressors – reciprocating                                                                                                                                                                                                                                                                                                              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