ATO Depreciation Rates 2021 • Balancing

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
MANUFACTURING:
Motor vehicle manufacturing:
Motor car engine assembly and manufacturing assets:
Engine assembly and engine component sub- assembly assets:
Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc)	10 years	20.00%	10.00%	1 Jul 2012
RETAIL TRADE:
Motor vehicle tyre or tube retailing:
Wheel balancing machines	5 years	40.00%	20.00%	1 Jul 2011
Wheel balancing plates, flanges and finger adaptors	5 years	40.00%	20.00%	1 Jul 2011
OTHER SERVICES:
Automotive repair and maintenance:
Automotive and heavy vehicle repair and maintenance assets:
Wheel balancing machines	5 years	40.00%	20.00%	1 Jul 2011
Wheel balancing plates, flanges and finger adaptors	5 years	40.00%	20.00%	1 Jul 2011

Disclaimer: While all the effort has been made to make this service as helpful as possible, this is free service and the author makes no warranties regarding the accuracy or completeness to any information on this website.

ATO Depreciation Rates 2023