it does not say an appliance without one is is electrically unsafe. — MattD2
It's interesting that Energy Safety's "advice" on Testing and Tagging, doesn't provide for any alternative way to get to "deemed safe" Matt, and discharge the obligation that Reg 15 imposes, and thus far no one else has either, but you are correct, the absence of a tag doesn't make the item "unsafe", but it does mean the "safety" of the item is unknown
However, it's not mandatory. What is legally required is that equipment is electrically safe and maintained in a safe condition. — Craig Marriott
That's quite correct Craig, the same obligation on a PCBU is also put in place by The Health and Safety at Work Act 2015
38 Duty of PCBU who manages or controls fixtures, fittings, or plant
at workplaces
(1) A PCBU who manages or controls fixtures, fittings, or plant at a
workplace must, so far as is reasonably practicable, ensure that the
fixtures, fittings, or plant are without risks to the health and safety of
any person.
What is “reasonably practicable” will depend on the degree of risk the worst possible outcome will occur and the resources available, if things have gone pear shaped, and you have a crispy critter decomposing on your workplace floor, following the get out of jail card afforded by following Reg 26 to get to "deemed safe", along with supplying via "electrically safe RCDs" and documented pre use checks by users before they use an item would make a successful Worksafe prosecution pretty unlikely. Of course, I think you would want to have a set of Test Results providing evidence the item had been correctly tested, and a test history of previous testing conducted, rather than just relying on a smudgy dog eared tag as your defence.
It is up to the person conducting the business or undertaking (PCBU) to decide whether to test and tag. They can either get the testing equipment and train up a worker, or hire a third-party to carry out the testing. — Craig Marriott
Absolutely, the thing is, as I've outlined above, remarkably few are trained up comprehensively enough to correctly identify the appliance they are testing, any jurisdictional requirements that apply along with correctly performing the tests outlined in AS/NZS3760 (and 3012 for C&D sites)