ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Bakery product manufacturing:
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators)15 years13.33%6.67%1 Jan 2002
Automatic pan storage units20 years10.00%5.00%1 Jan 2002
Automatic product handling assets (including basket loaders and basket stackers)15 years13.33%6.67%1 Jan 2002
Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters)20 years10.00%5.00%1 Jan 2002
Conveyors:
Generally15 years13.33%6.67%1 Jan 2002
Infloor12 years16.67%8.33%1 Jan 2002
Cooling and refrigeration assets:
Cooling tunnels, tray and vacuum coolers20 years10.00%5.00%1 Jan 2002
Freezers (including blast freezer, plate freezer)15 years13.33%6.67%1 Jan 2002
Spiral coolers, spiral freezers10 years20.00%10.00%1 Jan 2002
Final provers (mechanical type)15 years13.33%6.67%1 Jan 2002
Final provers (rack type)8 years25.00%12.50%1 Jan 2002
Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers)12 ½ years16.00%8.00%1 Jan 2002
Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets)15 years13.33%6.67%1 Jan 2002
Ovens:
Rack ovens8 years25.00%12.50%1 Jan 2002
Tray type ovens (including swing tray)20 years10.00%5.00%1 Jan 2002
Tunnel ovens:
Generally20 years10.00%5.00%1 Jan 2002
Lidding systems10 years20.00%10.00%1 Jan 2002
Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers)10 years20.00%10.00%1 Jan 2002
Proof and bake systems:
Spiral oven15 years13.33%6.67%1 Jan 2002
Spiral prover10 years20.00%10.00%1 Jan 2002
Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers)12 ½ years16.00%8.00%1 Jan 2002
Slicers (including bread band slicers, cake slicers and reciprocating blade slicers)10 years20.00%10.00%1 Jan 2002
Storage, feeding and ingredient handling assets:
Blowers, flour sifters and grain soak systems15 years13.33%6.67%1 Jan 2002
Flour silos25 years8.00%4.00%1 Jan 2002
Weighers10 years20.00%10.00%1 Jan 2002
Bakery product manufacturing (non-factory based):
Retail bread, biscuit, cake and pastry baking assets:
Bread slicers7 years28.57%14.29%1 Jan 2002
Bun dividers/rounders8 years25.00%12.50%1 Jan 2002
Fixed bowl spiral mixers7 years28.57%14.29%1 Jan 2002
Hydraulic dough dividers7 years28.57%14.29%1 Jan 2002
Moulders8 years25.00%12.50%1 Jan 2002
Ovens (convection)8 years25.00%12.50%1 Jan 2002
Ovens (multi-decked, rotating rack or static rack, rotating deck)10 years20.00%10.00%1 Jan 2002
Planetary mixers7 years28.57%14.29%1 Jan 2002
Provers/prover retarders6 years33.33%16.67%1 Jan 2002
Semi-automated baguette, bread and bread roll making assets12 years16.67%8.33%1 Jan 2002
Semi-automated doughnut making assets8 years25.00%12.50%1 Jan 2002
Aluminium smelting:
Anode baking assets (including crucibles and furnaces)20 years10.00%5.00%1 Jan 2003
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Paint shop assets:
Booths and ovens:
Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers)20 years10.00%5.00%1 Jul 2011
Spray booths and combination spray booth baking ovens15 years13.33%6.67%1 Jul 2011
Railway rolling stock manufacturing and repair services:
Maintenance and refurbishment assets:
Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters)15 years13.33%6.67%1 Jul 2014

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Source: TR 2022/1