ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Agriculture:
Grain, cotton, peanut and rice assets:
General assets:
Augers (including conveyors)15 years13.33%6.67%1 Jan 2007
Beef cattle feedlots:
Feed milling and handling assets:
Ancillary grain handling equipment:
Augers10 years20.00%10.00%1 Jan 2007
Dairy cattle farming:
Feed milling and handling assets:
Augers10 years20.00%10.00%1 Jul 2007
Poultry farming for breeding, eggs and meat:
Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units)10 years20.00%10.00%1 Jan 2007
Silos for feed:
Ancillary equipment:
Augers10 years20.00%10.00%1 Jan 2007
Poultry hatcheries:
Vacuum/auger systems (waste)20 years10.00%5.00%1 Jan 2007
Pig farming:
Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units)10 years20.00%10.00%1 Jul 2008
Other agriculture and fishing support services:
Pulse and seed processing assets:
Product and raw material handling and receiving assets:
Augers12 years16.67%8.33%1 Jul 2017
MINING:
Other mining support services:
Mineral mining support services:
Blasting assets:
Augers10 years20.00%10.00%1 Jul 2017
MANUFACTURING:
Meat processing:
Livestock handling assets:
Feed auger systems10 years20.00%10.00%1 Jul 2013
Fruit and vegetable processing:
Fruit juice and fruit juice drink manufacturing assets:
Support assets:
Conveyors (including augers, belt conveyors and bucket elevators)15 years13.33%6.67%1 Jul 2010
Oil and fat manufacturing:
Seed and product handling assets:
Augers, conveyors, elevators and hoppers15 years13.33%6.67%1 Jul 2017
Grain mill product manufacturing:
Malt manufacturing assets:
Barley and malt handling assets:
Augers, conveyors and elevators15 years13.33%6.67%1 Jul 2008
Rice milling assets:
Product and raw material handling and receiving assets:
Augers, conveyors and elevators15 years13.33%6.67%1 Jul 2017
Prepared animal and bird feed manufacturing:
Prepared animal and bird feed manufacturing assets generally:
Liquid feed assets:
Augers, conveyors and elevators7 years28.57%14.29%1 Jul 2012
Raw material receiving, storage and handling assets:
Augers10 years20.00%10.00%1 Jul 2012
Portable conveying assets (including augers and belt conveyors)5 years40.00%20.00%1 Jul 2012
Other food product manufacturing n.e.c.:
Coffee processing assets:
Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)15 years13.33%6.67%1 Jul 2012
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
Ancillary and support assets:
Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc)15 years13.33%6.67%1 Jul 2012
Peanut processing assets:
Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)15 years13.33%6.67%1 Jul 2009
Tea processing assets:
Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors)15 years13.33%6.67%1 Jul 2012
Soft drink, cordial and syrup manufacturing:
Ice manufacturing assets (excluding dry ice manufacturing assets):
Support assets:
Augers20 years10.00%5.00%1 Jul 2016
Beer manufacturing (except non-alcoholic beer):
Malt handling and cleaning assets:
Augers/conveyers and elevators15 years13.33%6.67%1 Jul 2008
Basic inorganic chemical manufacturing:
Salt manufacturing and refining assets:
Augers10 years20.00%10.00%1 Jul 2022
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Mini-skid steer loader attachments:
Others (including auger and bucket)5 years40.00%20.00%1 Jan 2004
Silos:
Bulk handling:
Ancillary mechanical assets (including augers, bucket elevators, conveyors etc)15 years13.33%6.67%1 Jul 2014

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Source: TR 2022/1