Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p133
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 133/202)
Character Range: 1343405–1351286

*         1 Jul 2010
  Valves                                                                                                                                                                                                                                                                                                  10            *         1 Jul 2010
 Pumps                                                                                                                                                                                                                                                                                                    7             *         1 Jul 2010
 Stillages                                                                                                                                                                                                                                                                                                5             *         1 Jul 2010
 Vapour recovery units and vapour compressors                                                                                                                                                                                                                                                             7             *         1 Jul 2010
 Weighbridges                                                                                                                                                                                                                                                                                             25            *         1 Jul 2010

Commission-based wholesaling
(38000)
ASSET                                          LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Sale yards (used by stock and station agents)  30            *         1 Jul 2014

RETAIL TRADE
(39110 to 43209)

ASSET                                                                                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Counters, freestanding (including check‑out and service counters)                                                                                                                      10            *         1 Jul 2005
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)                                            15            *         1 Jul 2005
Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters)  5             *         1 Jul 2005
Floor coverings (removable without damage):
 Carpet                                                                                                                                                                                8             *         1 Jul 2005
 Floating timber                                                                                                                                                                       10            *         1 Jul 2005
 Linoleum                                                                                                                                                                              10            *         1 Jul 2005
 Vinyl                                                                                                                                                                                 10            *         1 Jul 2005
Furniture, freestanding (including chairs, cupboards, racks, showcases and tables)                                                                                                     10            *         1 Jul 2005
Hot food display assets (including bain marie)                                                                                                                                         10            *         1 Jul 2005
Loading bay assets – see Table B Loading bay assets
Overhead track scales (including meat rail scales)                                                                                                                                     10            *         1 Jul 2005
Plastic safety screens (including sneeze guards)                                                                                                                                       2             *         1 Jul 2022
Power supply assets, emergency or standby:
 Generator assets – see Table B Power supply  assets
 Uninterruptible power supply (UPS) system:
  Line interactive type                                                                                                                                                                5             *         1 Jul 2013
  On line double conversion type                                                                                                                                                       10            *         1 Jul 2013
Public address and paging system assets (including amplifiers, audio speakers and microphones) – see Table B Public address and paging system assets
Refrigeration assets:
 Generally (including blast chillers, condensers,  evaporators, refrigeration cabinets, standalone  freezers and standalone refrigerators)                                             10            *         1 Jul 2014
 Ice making machines                                                                                                                                                                   8             *         1 Jul 2014
 Insulation panels used in cool or freezer rooms                                                                                                                                       40            *         1 Jul 2014
Roller shutter electric motors                                                                                                                                                         20            *         1 Jul 2005
Shelving                                                                                                                                                                               10            *         1 Jul 2005
Signage used for business identification (including lighting for signs) – see Table B Advertising signs
Trolleys, customer shopping type                                                                                                                                                       7             *         1 Jul 2005
Trolleys, stock type                                                                                                                                                                   10            *         1 Jul 2005
Visual display assets (including body forms, head displayers, mannequins and seasonal decorations)                                                                                     7             *         1 Jul 2005

Motor vehicle tyre or tube retailing
(39220)
ASSET                                                LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Air tools (including ratchet guns)                   2             *         1 Jul 2011
Compressed air assets:
 Air compressors:
  Reciprocating                                      10            *         1 Jul 2011
  Rotary screw                                       10            *         1 Jul 2011
  Rotary vane                                        10            *         1 Jul 2011
 Air driers and dehumidifiers                        10            *         1 Jul 2011
 Air