ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Cured meat and smallgoods manufacturing:
Ancillary assets:
Barcode readers, RF guns, scanner guns etc5 years40.00%20.00%1 Jul 2016
Printing support services:
Post-press (finishing) trade services assets:
Newspaper mailroom assets:
Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors)12 ½ years16.00%8.00%1 Jan 2007
Human pharmaceutical and medicinal product manufacturing:
Packaging assets:
Batch, barcode, label, and volume readers10 years20.00%10.00%1 Jan 2004
WHOLESALE TRADE:
Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines
RETAIL TRADE:
Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters)5 years40.00%20.00%1 Jul 2005
Fuel retailing:
Convenience store assets:
Point of sale assets:
Barcode scanners6 years33.33%16.67%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Courier pick-up and delivery services:
Pick up and delivery equipment:
Barcode label printers5 years40.00%20.00%1 Jul 2011
Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices)4 years50.00%25.00%1 Jul 2011
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Point of sale assets:
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)6 years33.33%16.67%1 Jul 2005
Warehouse and distribution centre equipment and machines:
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011

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Source: TR 2022/1