ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Mushroom growing:
Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting)10 years20.00%10.00%1 Jul 2008
Fruit and tree nut growing:
Coffee, olive and tree nut growing assets:
Cleaning and mulching assets:
Blowers10 years20.00%10.00%1 Jul 2007
Aquaculture:
Aeration assets:
Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines)10 years20.00%10.00%1 Jul 2007
Feeders (including belt, pendulum, scatter and blower)5 years40.00%20.00%1 Jul 2007
MINING:
Iron ore mining:
Infrastructure support assets:
Blowers, high pressure15 years13.33%6.67%1 Jan 2006
Mineral sand mining:
Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels)20 years10.00%5.00%1 Jan 2003
MANUFACTURING:
Dairy product manufacturing:
Assets for dairy powder manufacturing:
Blowers15 years13.33%6.67%1 Jul 2017
Fruit and vegetable processing:
Fruit juice and fruit juice drink manufacturing assets:
Filling and sealing assets:
Container dryers (incorporating air knives and blowers)10 years20.00%10.00%1 Jul 2010
Grain mill product manufacturing:
Flour milling assets:
Grain cleaning, milling and refining assets:
Extraction and evaporation assets:
Blowers, fans and evaporative coolers15 years13.33%6.67%1 Jul 2017
Malt manufacturing assets:
Germination assets:
Aeration blowers15 years13.33%6.67%1 Jul 2008
Waste water treatment assets:
Blowers20 years10.00%5.00%1 Jul 2008
Rice milling assets:
Grain cleaning, milling and refining assets:
Extraction and evaporation assets (including blowers, dust collectors, dryers, fans)15 years13.33%6.67%1 Jul 2017
Cereal and pasta product manufacturing:
Ancillary assets:
Blowers and fans:
Generally25 years8.00%4.00%1 Jul 2008
Used in materials handling15 years13.33%6.67%1 Jul 2008
Bakery product manufacturing:
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
Storage, feeding and ingredient handling assets:
Blowers, flour sifters and grain soak systems15 years13.33%6.67%1 Jan 2002
Bakery product manufacturing (non-factory based):
Sugar milling assets:
Support assets:
Blowers and fans15 years13.33%6.67%1 Jul 2011
Sugar refining assets:
Support assets:
Blowers and fans15 years13.33%6.67%1 Jul 2011
Prepared animal and bird feed manufacturing:
Pet food manufacturing assets:
Wet process assets:
Blowers15 years13.33%6.67%1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Raw material receiving, storage and handling assets:
Grain cleaning and shifting assets (including grain blowers and grain shifters)15 years13.33%6.67%1 Jul 2012
Other food product manufacturing n.e.c.:
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
Ancillary and support assets:
Blowers and fans15 years13.33%6.67%1 Jul 2012
Waste water treatment assets:
Blowers20 years10.00%5.00%1 Jul 2012
Tea processing assets:
Support assets:
Blowers and fans15 years13.33%6.67%1 Jul 2012
Soft drink, cordial and syrup manufacturing:
Packaging assets:
Filling and sealing assets:
Container dryers (incorporating air knives and blowers)10 years20.00%10.00%1 Jul 2009
Support assets:
Waste water treatment assets:
Blowers20 years10.00%5.00%1 Jul 2009
Beer manufacturing (except non-alcoholic beer):
Support assets:
Waste water treatment assets:
Blowers20 years10.00%5.00%1 Jul 2008
Wine and other alcoholic beverage manufacturing:
Support assets:
Waste water treatment assets:
Blowers10 years20.00%10.00%1 Jul 2008
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps)15 years13.33%6.67%1 Jan 2002
Petroleum refining:
Oil refinery assets:
Assets used in other processes:
Fans/blowers30 years6.67%3.33%1 Jul 2002
Industrial gas manufacturing:
Support and other assets:
Customer installations assets:
Blowers and compressors15 years13.33%6.67%1 Jul 2011
Basic organic chemical manufacturing:
Ethanol manufacturing assets:
Stillage assets:
Distillers grain assets:
Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets)20 years10.00%5.00%1 Jul 2012
Support and other assets:
Blowers and fans20 years10.00%5.00%1 Jul 2012
Basic inorganic chemical manufacturing:
Ammonia manufacturing assets:
Blowers and compressors (incorporating drives)25 years8.00%4.00%1 Jul 2013
Support assets:
Blowers and fans (generally)20 years10.00%5.00%1 Jul 2013
Ammonium nitrate manufacturing assets:
Ammonium nitrate prill manufacturing assets:
Prill tower blowers and fans20 years10.00%5.00%1 Jul 2013
Human pharmaceutical and medicinal product manufacturing:
Packaging assets:
Bottle and vial inverters and blowers10 years20.00%10.00%1 Jan 2004
Polymer film and sheet packaging material manufacturing:
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps)10 years20.00%10.00%1 Jul 2014
Paint and coatings manufacturing:
Paint and coatings manufacturing assets:
Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans)20 years10.00%5.00%1 Jul 2013
Glass and glass product manufacturing:
Container glass and flat (float) glass manufacturing assets:
Ancillary assets:
Blowers and fans25 years8.00%4.00%1 Jul 2008
Plaster product manufacturing:
Plasterboard and cornice manufacturing assets:
General:
Dust collection assets (including bag dust collectors, blowers, cyclones and fans)20 years10.00%5.00%1 Jul 2011
Fans/blowers (excluding blowers used with hot pits)20 years10.00%5.00%1 Jul 2011
Plaster milling assets:
Hot pits:
Blowers12 years16.67%8.33%1 Jul 2011
Iron smelting and steel manufacturing:
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:
Materials handling assets:
Air blowers15 years13.33%6.67%1 Jul 2010
Pneumatic air tube systems (incorporating blower units)20 years10.00%5.00%1 Jul 2010
Hot strip mill assets:
Walking beam furnace assets:
Dilution blowers10 years20.00%10.00%1 Jul 2010
Non-ferrous metal casting:
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium):
Sand casting assets:
Core making machines (core blowers)15 years13.33%6.67%1 Jan 2004
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Water supply:
Assets used in water supply:
Aerators and blowers20 years10.00%5.00%1 Jan 2005
Water treatment assets:
Bore water treatment assets:
Aerators and blowers20 years10.00%5.00%1 Jan 2005
Chemical blowers15 years13.33%6.67%1 Jan 2005
Sewerage and drainage services:
Sewage treatment assets:
Chemical blowers15 years13.33%6.67%1 Jan 2005
Treatment assets:
Secondary treatment assets:
Biological nutrient removal (BNR) assets:
Aerators and blowers20 years10.00%5.00%1 Jan 2005
Sludge aerators and blowers80 years2.50%1.25%1 Jan 2005
Tertiary treatment assets:
Backwash air blowers20 years10.00%5.00%1 Jan 2005
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Gas capture assets:
Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks)7 ½ years26.67%13.33%1 Jul 2015
TRANSPORT, POSTAL AND WAREHOUSING:
Other transport n.e.c.:
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):
Snow grooming assets (including free groomers, snow blowers and winches)8 years25.00%12.50%1 Jul 2009
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Spas:
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps)17 years11.76%5.88%1 Jul 2004
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Blowers3 years66.67%33.33%1 Jan 2004
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps)17 years11.76%5.88%1 Jul 2014

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.

Source: TR 2022/1