Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p197
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 197/202)
Character Range: 1930800–1942912

1 Jul 2015
 Tapware (including taps, mixers and shower heads  and assemblies)                                                                                                                                                                                                                                                                            15            *         1 Jul 2015
Pneumatic air tube systems                                                                                                                                                                                                                                                                                                                    10            *         1 Jul 2013
Point of sale assets:
 Cash registers, standalone type                                                                                                                                                                                                                                                                                                              10            *         1 Jul 2005
 Cash transfer system assets, pneumatic type  (including printer circuit board, transfer pipes and  turbines)                                                                                                                                                                                                                                 10            *         1 Jul 2005
 Generally (including barcode scanners, cash  drawers, dedicated computers, electronic funds  transfer point of sale (EFTPOS) machines,               keyboards, monitors, printers and terminals)                                                                                                                                            6             *         1 Jul 2005
 Weighing machines and scales (including weigh  labelling machines)                                                                                                                                                                                                                                                                           10            *         1 Jul 2005
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)                                                                                                                                                                              15            *         1 Jul 2014
Powder coating machines and systems (automatic and manual)                                                                                                                                                                                                                                                                                    10            *         1 Jul 2014
Power regulation systems (PRS)                                                                                                                                                                                                                                                                                                                5             *         1 Jul 2016
  Power supply assets:
 Emergency or standby:
  Generator assets:
   Acoustic hoods and canopies                                                                                                                                                                                                                                                                                                                20            *         1 Jul 2005
   Generators (incorporating attached engine     management and generator monitoring                                                         instruments)                                                                                                                                                                                     25            *         1 Jul 2005
   Power management units                                                                                                                                                                                                                                                                                                                     15            *         1 Jul 2005
  Uninterruptible power supply (UPS) systems                                                                                                                                                                                                                                                                                                  15            *         1 Jul 2013
 Generators, portable (incorporating attached engine  management and generator monitoring  instruments):
  Diesel                                                                                                                                                                                                                                                                                                                                      10            *         1 Jul 2008
  Petrol                                                                                                                                                                                                                                                                                                                                      5             *         1 Jul 2008
 Private electricity line assets (where used for a  specified purpose):
  Distribution lines:
        Combination of overhead and underground                                                                                                                                                                                                                                                                                               47½           *         1 Jul 2014
   Overhead (incorporating poles - concrete,     wood, steel or stobie - and electrical                                                         equipment the responsibility of the private                                                         landholder such as conductors, cross arms                                           etc)  45            *         1 Jul 2014
   Underground (incorporating cables, fittings     and ground pad mounted transformers)                                                                                                                                                                                                                                                       50            *         1 Jul 2014
  Service cables, overhead                                                                                                                                                                                                                                                                                                                    40            *         1 Jul 2014
  Service cables, underground                                                                                                                                                                                                                                                                                                                 50            *         1 Jul 2014
 Storage batteries                                                                                                                                                                                                                                                                                                                            15            *         1 Jul 2013
  Power tools:
   Chainsaws (Chain saws)                                                                                                                                                                                                                                                                                                                     3             *         1 Jul 2008
 Hand tools:
  Air                                                                                                                                                                                                                                                                                                                                         5             *         1 Jul 2008
  Battery                                                                                                                                                                                                                                                                                                                                     3             *         1 Jul 2008
  Electric                                                                                                                                                                                                                                                                                                                                    5             *         1 Jul 2008
 Jack hammers:
  Air                                                                                                                                                                                                                                                                                                                                         7             *         1 Jul 2008
  Electric                                                                                                                                                                                                                                                                                                                                    3             *         1 Jul 2008
 Nail guns - air                                                                                                                                                                                                                                                                                                                              3             *         1 Jul 2008
Power transformers                                                                                                                                                                                                                                                                                                                            45            *         1 Jan 2002
Public address and paging system assets (including amplifiers, audio speakers and microphones)                                                                                                                                                                                                                                                12            *         1 Jul 2005

R
ASSET                                             LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
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
 Lead and companion ponies (horses)               5             *         1 Jul 2021
Rainwater tanks:
 Galvanised steel                                 25            *         1 Jul 2019
 Polyethylene                                     15            *         1 Jul 2019
Refrigeration assets:
 Compressors, condensers, evaporators etc