ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
RETAIL TRADE:
Fuel retailing:
Canopy lighting:
Liquid emitting diode10 years20.00%10.00%1 Jul 2010
Radiant gas positive5 years40.00%20.00%1 Jul 2010

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Source: TR 2022/1