Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p120
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 120/202)
Character Range: 1219156–1227792

compression assets
 Air compressors (portable) – see Table B Air  compressors (portable)
 Forklifts – see Table B Forklifts
 Racks                                                                                                                                                                                     15            *         1 Jul 2022
 Trolleys (carts)                                                                                                                                                                          10            *         1 Jul 2022
 Vacuum lifters                                                                                                                                                                            5             *         1 Jul 2022
 Work benches and tables                                                                                                                                                                   10            *         1 Jul 2022
Tools:
 Benchtop power tools (including biscuit/domino  joiners, drill presses, jigsaws, laminate trimmers,  mortisers, planners, routers, spindle sanders etc but               excluding saws)  5             *         1 Jul 2022
 Clamps                                                                                                                                                                                    10            *         1 Jul 2022
 Hand held power tools (including air, battery, and  electric) - see Table B Power tools, hand tools
 Hand tools (manual operated) - see Table B Hand  tools (manual operated)
 Sawing machines:
  Band saws                                                                                                                                                                                8             *         1 Jul 2022
  Circular saws                                                                                                                                                                            8             *         1 Jul 2022
  Mitre saws (drop saws)                                                                                                                                                                   7             *         1 Jul 2022
  Panel saws                                                                                                                                                                               8             *         1 Jul 2022
  Table saws                                                                                                                                                                               10            *         1 Jul 2022
 Stationary machines:
  Computer numerical control (CNC) machines    (including CNC routers)                                                                                                                     10            *         1 Jul 2022
  Edge banders                                                                                                                                                                             8             *         1 Jul 2022
  Pedestal drills (drill presses)                                                                                                                                                          10            *         1 Jul 2022
  Sanders (including belt sanders, drum sanders,   edge sanders, spindle sanders etc)                                                                                                      12            *         1 Jul 2022
  Spindle moulders                                                                                                                                                                         10            *         1 Jul 2022
  Thicknessers/Buzzers                                                                                                                                                                     15            *         1 Jul 2022
Upholstery assets:
 CNC fabric cutters                                                                                                                                                                        10            *         1 Jul 2022
 Hand fabric cutters                                                                                                                                                                       5             *         1 Jul 2022
 Sewing machines                                                                                                                                                                           10            *         1 Jul 2022

Jewellery and silverware manufacturing
(25910)
ASSET                                   LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Jewellers' plant                        10                      1 Jan 2001

Other manufacturing n.e.c.
(25990)
ASSET                                LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Broom and brush manufacturing plant  131/3                   1 Jan 2001
Umbrella manufacturers' plant:
 Cutting boards                      10                      1 Jan 2001
 Lathes                              131/3                   1 Jan 2001
 Motors                              20                      1 Jan 2001

ELECTRICITY, GAS, WATER AND WASTE SERVICES
(26110 to 29220)

Electricity supply
(26110 to 26400)
ASSET                                                                                                                                                                                                                                           LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Electricity distribution:
 Control, monitoring, communications and protection  systems                                                                                                                                                                                    10            *         1 Jan 2002
 Customer meters (incorporating load and time  switches if fitted)                                                                                                                                                                              25            *         1 Jan 2002
 Customer service mains or cable, above ground                                                                                                                                                                                                  40            *         1 Jan 2002
 Customer service mains or cable, underground                                                                                                                                                                                                   50            *         1 Jan 2002
 Distribution lines:
  Above ground (incorporating conductors; cross   arms, insulators and fittings; poles – concrete,                                           wood, steel or stobie; and transformers – pole or                             ground pad mounted)  45            *         1 Jan 2002
  Combination of above ground and underground                                                                                                                                                                                                   47½           *         1 Jan 2002
  Underground (incorporating cables, fittings and   ground pad mounted transformers)                                                                                                                                                            50            *         1 Jan 2002
 Distribution substations/transformers, pole or  ground pad mounted                                                                                                                                                                             40            *         1 Jan 2002
 Distribution zone substations (excluding control,  monitoring, communications and protection systems)                                                                                                                                          40            *         1 Jan 2002
 Nightwatchman's lights                                                                                                                                                                                                                         15            *         1 Jan 2002