Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p6
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 6/202)
Character Range: 46110–54375

(YEARS)  REVIEWED  DATE OF APPLICATION
Chemical spraying assets:
 Generally                                                                 10            *         1 Jul 2007
 Self‑propelled                                                            8             *         1 Jul 2007
Fertiliser spreaders:
 Generally                                                                 10            *         1 Jul 2007
 Spinner                                                                   5             *         1 Jul 2007
General assets:
 Bins:
  Plastic                                                                  10            *         1 Jul 2007
  Timber                                                                   5             *         1 Jul 2007
 Mulch layers                                                              12            *         1 Jul 2007
 Mulch lifters                                                             12            *         1 Jul 2007
 Mulchers                                                                  8             *         1 Jul 2007
 Rakes (e.g. cane trash rakes)                                             10            *         1 Jul 2007
 Slashers                                                                  8             *         1 Jul 2007
Harvesting assets:
 Cane haul out bins                                                        12            *         1 Jul 2007
 Harvesters (including cane, carrot, onion, potato and  tomato)            10            *#        1 Jul 2007
 Harvesting aids (incorporating trailers and conveyor  belts)              15            *         1 Jul 2007
 Onion lifters                                                             10            *#        1 Jul 2007
 Trailers                                                                  15            *         1 Jul 2007
 Windrowers (including potato diggers, onion and  potato windrowers)       10            *#        1 Jul 2007
Pea‑viners, pea cleaners, vine and straw conveyors                         10            *         1 Jul 2016
Planting assets:
 Billet planters                                                           12            *         1 Jul 2007
 Potato cutters                                                            15            *         1 Jul 2007
 Potato planters                                                           10            *         1 Jul 2007
 Precision seeders                                                         10            *         1 Jul 2007
 Transplanters:
  Automated                                                                7             *         1 Jul 2007
  Manual                                                                   10            *         1 Jul 2007
Tillage assets:
 Generally                                                                 15            *         1 Jul 2007
 Power take-off (PTO) operated (including rotary  hoes and power harrows)  8             *         1 Jul 2007
Trellising assets:
 Stake drivers                                                             12            *         1 Jul 2007
 Stake pullers                                                             12            *         1 Jul 2007
 Trellising (incorporating stakes and wire)                                5             *         1 Jul 2007
 Wire winders                                                              15            *         1 Jul 2007

Fruit and tree nut growing
(01310 to 01370, 01390 and 01590)
ASSET                                                                                                                                                                       LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Coffee, olive and tree nut growing assets:
 Chemical spraying assets (including air blast sprayers  and linkage sprayers)                                                                                              10            *         1 Jul 2007
 Cleaning and mulching assets:
  Blowers                                                                                                                                                                   10            *         1 Jul 2007
  Mowers (including zero turn and ride on)                                                                                                                                  8             *         1 Jul 2007
  Mulchers                                                                                                                                                                  8             *         1 Jul 2007
  Slashers                                                                                                                                                                  10            *         1 Jul 2007
  Sweeper attachments                                                                                                                                                       10            *         1 Jul 2007
 Fertiliser spreaders                                                                                                                                                       10            *         1 Jul 2007
 General assets:
  Bins:
   Plastic                                                                                                                                                                  10            *         1 Jul 2007
   Timber                                                                                                                                                                   5             *         1 Jul 2007
  Stakes (including trellising)                                                                                                                                             3             *         1 Jul 2007
 Harvesting assets:
  Bankouts (almonds)                                                                                                                                                        15            *         1 Jul 2007
  Catcher nets                                                                                                                                                              10            *         1 Jul 2007
  Elevators (almonds)                                                                                                                                                       12            *         1 Jul 2007
  Harvesters:
   Coffee                                                                                                                                                                   10            *#        1 Jul 2007
   Harvesting pole rakes                                                                                                                                                    5             *         1 Jul 2007
   Olive                                                                                                                                                                    10            *#        1 Jul 2007
   Nuts:
    Generally                                                                                                                                                               10            *#        1 Jul 2007
    Macadamia mower mounted                                                                                                                                                 8             *         1 Jul 2007
    Pick ups (e.g. almonds)                                                                                                                                                 12            *#        1 Jul 2007
    Sweepers                                                                                                                                                                12            *#        1 Jul 2007
    Tree shakers                                                                                                                                                            10            *#        1 Jul 2007