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Under Electrical and OSH regulations management are now personally liable for safety testing. As of 2003 all electrical appliances in all businesses must be periodically tested for safety. OSH regulations make it mandatory to comply with the electrical regulations in New Zealand. Any accident with an untagged appliance would result in a prosecution by OSH unless you can prove that it has been periodically tested to an approved standard.

AS/NZS 3760 2003:

In-service testing is necessary for the safety of persons using the equipment and for the proper discharge of the obligations of employers & employees as listed in legislation covering occupational health & safety matters.  This standard specifies in-service safety inspection and testing protocols and criteria that satisfy these obligations, and provides a cost-effective approach to safety without jeopardizing personal safety or involving excessive equipment downtime.

Appliances shall be inspected, tested and tagged by a competent person at intervals in accordance with this standard and records kept for seven years.

Guide to the Colour codes:

Red: Jan-March
Green: April - June
Blue: July - Sep
Yellow: Oct - Dec
Orange: 6 Monthly - Jan - Jun
White: 6 Monthly - Jul - Dec
Black: Yearly
Grey: 2 Yearly
Burgundy: 5 Yearly