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The requirements for inspecting and testing differ depending on the type of work that is carried out with the electrical equipment.
For electrical equipment used in construction work, the information for inspecting and testing can be found in the AS/NZS 3012:2010 Electrical installations - Construction and demolition sites standard.
For electrical equipment used in the manufacturing, service, office, amusement and rural industries, the information can be found in the Electrical Safety Regulation 2013 (Qld).
Only a person who has experience, qualifications and training (i.e. is competent) should test and tag electrical equipment. The definition of a competent person can be found in the Electrical Safety Regulation 2013 (Qld).
It is also an offence under the Electrical Safety Act 2002 (Qld) to repair electrical equipment unless you have the appropriate electrical work licence.