Under OH&S test and tag regulations, any employer, self-employed person, main contractor, person having control of a workplace or person having control of access to a workplace must ensure that electrical equipment and RCDs at the workplace are subject to the appropriate checks, tests and inspections necessary to reduce the risk of injury or harm occurring to a person at that workplace.

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Both OH&S test and tag regulations and WORKSAFE recommend all electrical appliances be regularly inspected , TESTED & TAGGED in accordance with Australian standards (AU/NZS 3760).

For more regulations info follow this link. Test and Tag Regulations

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According to Occupational Safety and Health Regulations 1996

Part 3: Workplace Safety Requirements
Division 6: Electricy
r.3.60: Residual Current Devices. pg 74
Part 4

A person who is an employer or a self-employed person at a workplace –
(a) must ensure that each portable residual current device used at the workplace by the person or an employee of the person is kept in a safe working condition and tested on a regular basis to ensure it’s effective operation

Traditionally Black tags represent yearly tags and Orange tags represent 6 month tags.