Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p139
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 139/202)
Character Range: 1397447–1404807

*         1 Jul 2005
Drink blenders                                                                                                                                                                   3             *         1 Jul 2005
Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems)  10            *         1 Jul 2005
Electronic spirits dispensers                                                                                                                                                    5             *         1 Jul 2005
Floor coverings, removable without damage:
 Carpet                                                                                                                                                                          5             *         1 Jul 2005
 Rubber safety mats                                                                                                                                                              5             *         1 Jul 2005
Food preparation and service assets:
 Bench top appliances – small portable type  (including blenders, food processors, grills, rice  cookers and toasters)                                                           3             *         1 Jul 2005
 Cooking appliances, large commercial type  (including cook tops, deep fryers, grills, kebab  machines, ovens and salamanders)                                                   10            *         1 Jul 2005
 Cookware, handheld (including frypans, pans, pots,  trays and woks)                                                                                                             2             *         1 Jul 2005
 Crockery, cutlery and glassware                                                                                                                                                 1             *         1 Jul 2005
 Hot food display assets (including bain marie)                                                                                                                                  10            *         1 Jul 2005
 Microwave ovens                                                                                                                                                                 5             *         1 Jul 2005
 Preparation benches, freestanding                                                                                                                                               20            *         1 Jul 2005
 Wok burners, large commercial type                                                                                                                                              8             *         1 Jul 2005
Furniture, freestanding, for customer use:
 In drinking areas of pubs, bars, clubs                                                                                                                                          5             *         1 Jul 2005
 In dining areas                                                                                                                                                                 8             *         1 Jul 2005
Furniture, not freestanding:
 Chairs and tables fixed to ground or building                                                                                                                                   20            *         1 Jul 2005
Glassware                                                                                                                                                                        1             *         1 Jul 2005
Glass washer machines                                                                                                                                                            5             *         1 Jul 2005
Kitchen exhaust fans                                                                                                                                                             5             *         1 Jul 2005
Menu boards                                                                                                                                                                      5             *         1 Jul 2005
Plastic safety screens (including sneeze guards)                                                                                                                                 2             *         1 Jul 2022
Poker/gaming assets – see Table A Casino operations (92010)
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

TRANSPORT, POSTAL AND WAREHOUSING
(46100 to 53090)

Road transport
(46100 to 46239)
ASSET                                                                                                                                                                            LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Containers, transportable (used to transport goods by road, rail and sea)                                                                                                        10            *         1 Jan 2001
Motor vehicles and trailers:
 Buses having a gross vehicle mass of more than 3.5  tonnes                                                                                                                      15            *#        1 Jan 2005
 Cars (motor vehicles designed to carry a load of  less than one tonne and fewer than 9 passengers):
  Generally                                                                                                                                                                      8             *         1 Jan 2006
  Hire cars:
   Cars used to provide basic service     ride‑sourcing, ride‑hailing or ride‑sharing                                                         services (e.g. uberX)              8             *         1 Jul 2016
   Generally (including cars used to provide     premium service ride‑sourcing, ride‑hailing or                                           ride‑sharing services e.g. UberBLACK)  6             *         1 Jul 2016
  Rental cars                                                                                                                                                                    5             *         1 Jul 2016
  Taxis                                                                                                                                                                          4             *         1 Jul 2015
 Light commercial vehicles designed to carry a load  of one tonne or greater and