Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p62
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 62/202)
Character Range: 588115–599320

*         1 Jul 2008
 Condensate collection                                                             25            *         1 Jul 2008
 Hot service storage                                                               25            *         1 Jul 2008
 Liquid carbon dioxide (CO2) storage                                               20            *         1 Jul 2008
 Trub                                                                              25            *         1 Jul 2008
 Yeast storage                                                                     25            *         1 Jul 2008

Spirit manufacturing
(12130)
ASSET                                                                                                                                                                                                                                                                                                                                                 LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Barrels, tanks and tuns:
 Barrels or casks (wooden):
  Capacity greater than 150 litres                                                                                                                                                                                                                                                                                                                    10            *         1 Jul 2018
  Capacity of 150 litres or less                                                                                                                                                                                                                                                                                                                      4             *         1 Jul 2018
 Fermenters, washbacks, vats and holding tanks                                                                                                                                                                                                                                                                                                        25            *         1 Jul 2018
 Intermediate bulk containers (IBC)                                                                                                                                                                                                                                                                                                                   8             *         1 Jul 2018
 Mash tuns and lauter tuns                                                                                                                                                                                                                                                                                                                            20            *         1 Jul 2018
Bottling assets:
 Bottle fillers:
  Automated (including bottle rinsers/washers,    cappers, capsule applicators and foilers)                                                                                                                                                                                                                                                           15            *         1 Jul 2018
  Manual                                                                                                                                                                                                                                                                                                                                              7             *         1 Jul 2018
 Labellers                                                                                                                                                                                                                                                                                                                                            10            *         1 Jul 2018
 Printers and ink coders                                                                                                                                                                                                                                                                                                                              8             *         1 Jul 2018
Distillation assets
 Laboratory and testing assets (including  alcoholmeters, alcolyzers, density meters, gas  chromatographs, Graham condensers, homogenisers,               hydrometers, Inland Revenue condensers and sugar               testers)                                                                                                                     7             *         1 Jul 2018
 Stainless steel stills (continuous/vacuum stills, marc  stills producing grape spirit, neutral spirit or potable               ethanol [incorporating analyser/stripping columns,               purifier columns, rectifying columns, condensers               and dephlegmators/reflux condensers and               methanol/fusel oil isolators])  25            *         1 Jul 2018
 Stills generally (copper stills, pot stills, spirit stills  and wash stills [incorporating botanical baskets,  condensers, head tubes/necks, rectifiers, rectifying               columns and still columns])                                                                                                                                        15            *         1 Jul 2018
Support assets:
 Barrel racks:
  Steel                                                                                                                                                                                                                                                                                                                                               20            *         1 Jul 2018
  Wooden                                                                                                                                                                                                                                                                                                                                              15            *         1 Jul 2018
 CCTV, security and monitoring systems assets – see  Table B Security and monitoring assets
 Chillers                                                                                                                                                                                                                                                                                                                                             15            *         1 Jul 2018
 Floor scales (platform scales)                                                                                                                                                                                                                                                                                                                       10            *         1 Jul 2018
 Flow meters                                                                                                                                                                                                                                                                                                                                          10            *         1 Jul 2018
 Furnaces, barley smokers, crispers and malt kilns                                                                                                                                                                                                                                                                                                    15            *         1 Jul 2018
 Gristmills                                                                                                                                                                                                                                                                                                                                           15            *         1 Jul 2018
 Heat exchangers (plate or tube)                                                                                                                                                                                                                                                                                                                      15            *         1 Jul 2018
 Programmable logic control (PLC) system assets –  see Table B Control systems and control system              assets
 Pumps (including macerating pumps)                                                                                                                                                                                                                                                                                                                   7             *         1 Jul 2018
 Water filters, reverse osmosis (RO) filters and water  softeners                                                                                                                                                                                                                                                                                     10            *         1 Jul 2018
 Water heating assets:
  Boilers – see Table B Boilers
  Water heaters (including small steam boilers [up   to 500KW])                                                                                                                                                                                                                                                                                       10            *         1 Jul 2018

Wine and other alcoholic beverage manufacturing
(12140)
ASSET                                                                                       LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Barrel assets:
 Barrel racks                                                                               20            *         1 Jul 2008
 Barrel washers                                                                             7             *         1 Jul 2008
 Oak barrels                                                                                4             *         1 Jul 2008
Grape handling assets:
 Conveyors and elevators                                                                    15            *         1 Jul 2008
 Crushers/destemmers                                                                        15            *         1 Jul 2008
 Electronic scales (mobile)                                                                 10            *         1 Jul 2008
 Grape bins (plastic)                                                                       5             *