ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Agriculture:
Hay and foraging assets:
Balers10 years20.00%10.00%1 Jan 2007
Baler and wrappers10 years20.00%10.00%1 Jan 2007
MANUFACTURING:
Motor vehicle manufacturing:
Metal stamping and blanking assets:
Scrap metal baling assets (including balers and conveying systems)15 years13.33%6.67%1 Jul 2012
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Solid waste collection services:
Balers7 years28.57%14.29%1 Jul 2015
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Balers7 years28.57%14.29%1 Jul 2015
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Balers7 years28.57%14.29%1 Jul 2014
RETAIL TRADE:
Supermarket and grocery stores:
Support and other assets:
Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines
TRANSPORT, POSTAL AND WAREHOUSING:
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Balers15 years13.33%6.67%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Warehouse and distribution centre equipment and machines:
Balers15 years13.33%6.67%1 Jul 2011

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Source: TR 2022/1