Document ID: chunk:federal_register_of_legislation:F2022C00749:reg:5:p187
Version: federal_register_of_legislation:F2022C00749
Segment Type: reg
Provision Reference: reg 5 (pt 187/202)
Character Range: 1852945–1860683

breaker kits                                                                                                                                                                                                                                                                                                  5             *         1 Jul 2015
   Tyre changers                                                                                                                                                                                                                                                                                                      5             *         1 Jul 2015
   Wheel aligners                                                                                                                                                                                                                                                                                                     7             *         1 Jul 2015
   Wheel balancers                                                                                                                                                                                                                                                                                                    5             *         1 Jul 2015
   Wheel handlers and lifters                                                                                                                                                                                                                                                                                         5             *         1 Jul 2015
   Wheel play detectors                                                                                                                                                                                                                                                                                               10            *         1 Jul 2015
  Work benches and tables                                                                                                                                                                                                                                                                                             15            *         1 Jul 2015

Hairdressing and beauty services
(95110)
ASSET                                                                                           LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Beauty industry assets:
 Electrical treatment assets:
  Faradic, galvanic, high frequency and multi    function units                                 10            *         1 Jul 2010
  Light therapy units (including intense pulse light   (IPL) systems)                           10            *         1 Jul 2010
  Micro dermabrasion units                                                                      5             *         1 Jul 2010
 Hydrotherapy assets:
  Spa capsules                                                                                  10            *         1 Jul 2010
  Vichy shower units                                                                            10            *         1 Jul 2010
  Wet tables                                                                                    10            *         1 Jul 2010
 Massage and treatments beds:
  Dry hydrotherapy (including flotation)                                                        7             *         1 Jul 2010
  Electronic                                                                                    7             *         1 Jul 2010
  Non electronic (including folding)                                                            10            *         1 Jul 2010
 Reception furniture, freestanding (including lobby  chairs, desks, lounges, sofas and tables)  10            *         1 Jul 2010
 Sterilisation processing assets (including autoclaves  and hot towel cabinets)                 5             *         1 Jul 2010
Hairdressing industry assets:
 Barber chairs                                                                                  15            *         1 Jul 2010
 Coffee making machines (including espresso and  drip filter type)                              5             *         1 Jul 2010
 Cutting chairs (including styling chairs and cutting  stools)                                  10            *         1 Jul 2010
 Cutting and styling workstations, freestanding                                                 10            *         1 Jul 2010
 Display shelving, freestanding                                                                 10            *         1 Jul 2010
 Hairdryers and heat accelerator machines  (excluding hand held)                                15            *         1 Jul 2010
 Reception furniture (including lobby chairs, desks,  lounges, sofas and tables)                10            *         1 Jul 2010
 Shampoo units and wash lounges, freestanding                                                   10            *         1 Jul 2010

Funeral, crematorium and cemetery services
(95200)
ASSET                                                                                           LIFE (YEARS)  REVIEWED  DATE OF APPLICATION
Cemetery assets:
 Casket lowering devices                                                                        10            *         1 Jul 2020
 Mini excavators and skid steer loaders                                                         10            *         1 Jul 2020
Crematorium assets:
 Ash processors/granulators                                                                     7             *         1 Jul 2020
 Cremators                                                                                      20            *         1 Jul 2020
 Dust collection assets                                                                         10            *         1 Jul 2020
Funeral assets:
 Bench seating                                                                                  10            *         1 Jul 2020
 Broadcasting equipment (including audio visual  devices and streaming equipment)               5             *         1 Jul 2020
 Church trolleys/trucks                                                                         15            *         1 Jul 2020
 Coffin racks                                                                                   13            *         1 Jul 2020
 Engravers:
  Electronic/laser cutters                                                                      7             *         1 Jul 2020
  Manual                                                                                        20            *         1 Jul 2020
 Lecterns                                                                                       15            *         1 Jul 2020
 Scissor lift tables – see Table B Loading bay assets
General assets:
 Funeral coaches/hearses                                                                        15            *         1 Jul 2020
 Mortuary cots/stretchers                                                                       15            *         1 Jul 2020
 Refrigeration assets:
  Cool rooms – see Table B Refrigeration assets
  Refrigeration racks                                                                           20            *         1 Jul 2020
 Scales:
  Animal scales                                                                                 5             *         1 Jul 2020
  Platform scales