ATO Depreciation Rates 2021 • Artificial

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Floor carpet (including artificial grass and matting)	5 years	40.00%	20.00%	1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Common area assets:
Artificial grass/synthetic lawn (removable without damage)	15 years	13.33%	6.67%	1 Jul 2019
Fitness and recreation assets:
Bowling greens - artificial grass or carpet (removable without damage)	15 years	13.33%	6.67%	1 Jul 2019
Child care services:
Play area assets:
Playground flooring:
Artificial grass/synthetic lawn	7 years	28.57%	14.29%	1 Jul 2020

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ATO Depreciation Rates 2023