Plant refers to any machinery, equipment, appliance, or tool that can lift, move, transform/alter, combine, or mould materials with examples ranging from cranes and tractors to irrigation pumps and knitting machines. Certain items of plant require registrations for appropriate inspection by a competent person in the future.

There are many duty holders who could have responsibilities related to handling and managing the plant. A person conducting a business or undertaking (PCBU) has the primary duty to ensure provision, usage (training), and handling/storing of safe plant.

A designer, manufacturer, importer, supplier, and installer each has duties to ensuring production of safe plant and communication of any relevant safety and health risks to other duty holders and users.