ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940)
Aircraft training assets:
Flight simulators8 years25.00%12.50%1 Jan 2001
Link trainers8 years25.00%12.50%1 Jan 2001
Airport assets:
Aerobridges20 years10.00%5.00%1 Jan 2003
Baggage handling assets:
Baggage check-in stations (incorporating scales and check-in conveyors)10 years20.00%10.00%1 Jan 2003
Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers)15 years13.33%6.67%1 Jan 2003
Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures)15 years13.33%6.67%1 Jan 2003
Control systems (excluding computers)10 years20.00%10.00%1 Jan 2003
Fire safety and rescue assets:
Breathing units10 years20.00%10.00%1 Jan 2003
Drills, air powered10 years20.00%10.00%1 Jan 2003
Fire fighting vehicles20 years10.00%5.00%1 Jan 2003
Rescue boats:
Aluminium20 years10.00%5.00%1 Jan 2003
Inflatable8 years25.00%12.50%1 Jan 2003
Rescue units (jaws of life)15 years13.33%6.67%1 Jan 2003
Fuel supply assets:
Aircraft fueller vehicles15 years13.33%6.67%1 Jan 2003
Aircraft hydrant dispenser vehicles15 years13.33%6.67%1 Jan 2003
Filters, fuel25 years8.00%4.00%1 Jan 2003
Fire fighting systems25 years8.00%4.00%1 Jan 2003
Piping25 years8.00%4.00%1 Jan 2003
Pumps, fuel25 years8.00%4.00%1 Jan 2003
Tanks25 years8.00%4.00%1 Jan 2003
Ground support assets:
Aircraft loader/unloader vehicles15 years13.33%6.67%1 Jan 2003
Aircraft stairs:
Manual20 years10.00%5.00%1 Jan 2003
Vehicle mounted15 years13.33%6.67%1 Jan 2003
Airstart units15 years13.33%6.67%1 Jan 2003
Containers, air cargo (used to transport goods by air)5 years40.00%20.00%1 Jan 2001
Ground power units15 years13.33%6.67%1 Jan 2003
High lift service vehicles (including catering, lavatory, maintenance and water vehicles)15 years13.33%6.67%1 Jan 2003
Tow tractors20 years10.00%5.00%1 Jan 2003
Tractors, baggage15 years13.33%6.67%1 Jan 2003
Tractor trolleys (including baggage and container trolleys, and dollies)10 years20.00%10.00%1 Jan 2003
Navigation aids:
Distance measuring assets15 years13.33%6.67%1 Jan 2003
Instrument landing systems10 years20.00%10.00%1 Jan 2003
Non-directional beacons (excluding towers)15 years13.33%6.67%1 Jan 2003
Radar sensors15 years13.33%6.67%1 Jan 2003
Towers30 years6.67%3.33%1 Jan 2003
VHF omni range assets (excluding towers)15 years13.33%6.67%1 Jan 2003
Runway sweepers15 years13.33%6.67%1 Jan 2003
Terminal building assets:
Flight information display signs (including monitors and LED screens)7 years28.57%14.29%1 Jan 2003
Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems)5 years40.00%20.00%1 Jan 2003
Visual aids assets:
Docking guidance systems10 years20.00%10.00%1 Jan 2003
Lighting systems (including apron floodlighting, runway lighting and taxiway lighting)15 years13.33%6.67%1 Jan 2003
Movement area guidance signs10 years20.00%10.00%1 Jan 2003
Visual approach slope indicator systems (PAPI)15 years13.33%6.67%1 Jan 2003
Wind direction indicators, illuminated10 years20.00%10.00%1 Jan 2003
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Advertising signs:
Floor mounted internal advertising panels (used in airports and shopping centres etc)7 years28.57%14.29%1 Jul 2015
Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc):
Digital LED advertising panels5 years40.00%20.00%1 Jul 2015
Static advertising panels10 years20.00%10.00%1 Jul 2015

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Source: TR 2022/1