ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Motor vehicle manufacturing:
Metal stamping and blanking assets:
Ancillary assets (including building and services assets):
Steelwork structures (including access and storage platforms, bollards, ladders etc)15 years13.33%6.67%1 Jul 2012
TRANSPORT, POSTAL AND WAREHOUSING:
Water transport and support services:
Port assets:
Other facilities:
Mooring facilities (including bollards)40 years5.00%2.50%1 Jul 2002
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Traffic management assets:
Static signage (including safety cones, barricades, warning signs and bollards)3 years66.67%33.33%1 Jan 2006

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