ATO Depreciation Rates 2021 • Basins

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
MANUFACTURING:
Meat processing:
Support assets:
Hand wash basins	15 years	13.33%	6.67%	1 Jul 2013
Iron smelting and steel manufacturing:
Blast furnace assets:
Water treatment assets:
Basins	30 years	6.67%	3.33%	1 Jul 2010
Coke making assets:
Coke ovens batteries assets:
Breeze basins	30 years	6.67%	3.33%	1 Jul 2009
Primary metal product casting assets:
Water treatment assets:
Basins and ponds	30 years	6.67%	3.33%	1 Jul 2010

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:
Generally (including basins, bidets, sinks, toilets, urinals etc)	20 years	10.00%	5.00%	1 Jul 2015

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ATO Depreciation Rates 2023