Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p44
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 44/202)
Character Range: 421264–431034

strapping                             machines) – see Table B Packaging machines
 Product and raw material handling and receiving  assets:
  Augers, conveyors and elevators                                                                                                                                                                                15            *         1 Jul 2017
 Quality control assets:
  Inspection equipment (including check weighers   and metal detectors)                                                                                                                                          10            *         1 Jul 2017
  Laboratory equipment (including moisture testing   machines)                                                                                                                                                   10            *         1 Jul 2017
  Magnets                                                                                                                                                                                                        10            *         1 Jul 2017
 Support assets:
  Air compressors – see Table B Air compression   assets generally (including air compressors, air                             dryers and air receivers)
  Fumigation systems                                                                                                                                                                                             15            *         1 Jul 2017

Cereal and pasta product manufacturing
(11620)
ASSET                                                                                                                                                                                                  LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Ancillary assets:
 Bin washers                                                                                                                                                                                           15            *         1 Jul 2008
 Blowers and fans:
  Generally                                                                                                                                                                                            25            *         1 Jul 2008
  Used in materials handling                                                                                                                                                                           15            *         1 Jul 2008
 Clean‑in‑place (CIP) systems                                                                                                                                                                          15            *         1 Jul 2008
 Control systems (excluding personal computers)                                                                                                                                                        10            *         1 Jul 2008
 Dust collection assets (including cyclones)                                                                                                                                                           20            *         1 Jul 2008
 Extrusion die washers                                                                                                                                                                                 5             *         1 Jul 2008
 Racks and shelving                                                                                                                                                                                    20            *         1 Jul 2008
 Scales (electronic scales and load cells)                                                                                                                                                             10            *         1 Jul 2008
 Water chillers                                                                                                                                                                                        20            *         1 Jul 2008
 Water filtration and softening assets (including  reverse osmosis assets)                                                                                                                             15            *         1 Jul 2008
Cereal food manufacturing assets:
 Baked cereal bar product manufacturing assets –  see Table A Bakery product manufacturing (11710  to 11740)
 Cold formed and nut based cereal bar  manufacturing assets:
  Cooling tunnels                                                                                                                                                                                      20            *         1 Jul 2008
  Enrobers                                                                                                                                                                                             121/2         *         1 Jul 2008
  Guillotines                                                                                                                                                                                          15            *         1 Jul 2008
  Slab formers (sheeters)                                                                                                                                                                              15            *         1 Jul 2008
  Slitters                                                                                                                                                                                             15            *         1 Jul 2008
  Spreaders                                                                                                                                                                                            15            *         1 Jul 2008
  Syrup cookers and kettles (including fire    cookers)                                                                                                                                                15            *         1 Jul 2008
  Tempering machines                                                                                                                                                                                   15            *         1 Jul 2008
 General cereal food processing assets:
  Blenders and mixers (including drum mixers,    paddle blenders/mixers and ribbon                                            blenders/mixers)                                                         15            *         1 Jul 2008
  Ovens (electric and gas‑fired)                                                                                                                                                                       20            *         1 Jul 2008
 Ready‑to‑eat cereal manufacturing assets  (including  extruded, co‑extruded, flaked and puffed               cereal               manufacturing assets):
  Coating assets (including coating applicators    and drum coaters)                                                                                                                                   15            *         1 Jul 2008
  Cookers                                                                                                                                                                                              15            *         1 Jul 2008
  Delumpers (lump breakers)                                                                                                                                                                            10            *         1 Jul 2008
  Dryers:
   Flite dryers                                                                                                                                                                                        30            *         1 Jul 2008
   Fluid bed dryers                                                                                                                                                                                    20            *         1 Jul 2008
   Others (including belt and coating dryers)                                                                                                                                                          15            *         1 Jul 2008
  Extruders                                                                                                                                                                                            20            *         1 Jul 2008
  Feeders (including loss‑in‑weight and screwtype   feeders)                                                                                                                                           10            *         1 Jul 2008
  Milling machines (including flaking mills, pellet    mills and shredding mills)                                                                                                                      20            *         1 Jul 2008
  Steam preconditioners                                                                                                                                                                                10            *         1 Jul 2008
Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)  12            *         1