Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p179
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 179/202)
Character Range: 1782029–1789144

public)                                   3                       1 Jan 2001
Ski maintenance machines                                                                      131/3                   1 Jan 2001

Horse training (racing)
(91292)
ASSET                                                                               LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Arena and track maintenance assets:
 Arena rakes                                                                        4             *         1 Jul 2021
 Others (including grader blades, smudgers, levellers  etc)                         10            *         1 Jul 2021
 Quad bikes/All-terrain vehicles (ATVs)                                             5             *         1 Jul 2021
Lead and companion ponies (horses)                                                  5             *         1 Jul 2021
Racehorses:
 Flat racing (thoroughbred horses)                                                  5             *         1 Jul 2021
 Harness racing (standardbred horses)                                               7             *         1 Jul 2021
 Jumps racing (thoroughbred horses)                                                 10            *         1 Jul 2021
Support assets:
 Horse floats                                                                       20            *         1 Jul 2021
 Horse rugs (including turnout rugs)                                                2             *         1 Jul 2021
 Horse tack (including bits, bridles, harnesses  (hobbles), headgear, saddles etc)  4             *         1 Jul 2021
 Horse trucks – see Table B Motor vehicles and  trailers
 Platform scales                                                                    7             *         1 Jul 2021
 Rubber mats                                                                        5             *         1 Jul 2021
 Security and monitoring assets – see Table B  Security and monitoring assets
 Tack room furniture, freestanding (including lockers,  racks, seats etc)           10            *         1 Jul 2021
 Washing machines and dryers (used for washing  horse rugs, saddle pads etc)        3             *         1 Jul 2021
Training and rehabilitation assets:
 Barriers                                                                           15            *         1 Jul 2021
 Horses training pools                                                              30            *         1Jul 2021
 Horse training pool assets:
  Cleaning assets                                                                   5             *         1 Jul 2021
  Filtration assets (including pumps)                                               8             *         1 Jul 2021
 Stables, portable types                                                            15            *         1 Jul 2021
 Sulkies                                                                            2             *         1 Jul 2021
 Treadmills (including water types)                                                 15            *         1 Jul 2021
 Walkers (including water walkers)                                                  20            *         1 Jul 2021

Amusement parks and centres operation and
amusement and other recreational activities n.e.c.
(91310 and 91390)
ASSET                                                                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Amusement machines and equipment:
 Coin‑operated amusement machines:
  Children's rides                                                                                                                                                     5             *         1 Jul 2001
  Convertible video games/simulators (cabinet)                                                                                                                         51/2          *         1 Jul 2001
  Dedicated video games/simulators                                                                                                                                     31/2          *         1 Jul 2001
  Interchangeable video game kits                                                                                                                                      1             *         1 Jul 2001
  Juke boxes (CD)                                                                                                                                                      10            *         1 Jul 2001
  Photo‑image machines                                                                                                                                                 31/2          *         1 Jul 2001
  Pinball machines                                                                                                                                                     31/2          *         1 Jul 2001
  Pool/billiard tables                                                                                                                                                 10            *         1 Jul 2001
  Redemption games (prizes/tickets)                                                                                                                                    51/2          *         1 Jul 2001
  Table games (including air hockey, soccer etc)                                                                                                                       51/2          *         1 Jul 2001
 Billiard tables                                                                                                                                                       40                      1 Jan 2001
 Rides and devices (fixed or mobile):
  Chair‑o‑planes                                                                                                                                                       15            *         1 Jan 2002
  Children's indoor soft playgrounds                                                                                                                                   5             *         1 Jan 2002
  Children's rides (designed for the carriage of    children less than 8 years old)                                                                                    15            *         1 Jan 2002
  Ferris wheels                                                                                                                                                        25            *         1 Jan 2002
  Free falls (including giant drop and tower of terror)                                                                                                                25            *         1 Jan 2002
  Inflatables (including jumping castles)                                                                                                                              5             *         1 Jan 2002