ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
TRANSPORT, POSTAL AND WAREHOUSING:
Water transport and support services:
Commercial vessels:
Trading ships:
Cargo ships20 years10.00%5.00%1 Jul 2009
Port assets:
Cargo handling equipment:
Containers, transportable (used to transport goods by road, rail and sea)10 years20.00%10.00%1 Jan 2001
Cranes:
Container/portainer20 years10.00%5.00%1 Jul 2002
Fixed25 years8.00%4.00%1 Jul 2002
Mobile (over 15.24 tonnes lift)20 years10.00%5.00%1 Jul 2002
Dozers9 years22.22%11.11%1 Jul 2002
Forklifts:
Container handling7 ½ years26.67%13.33%1 Jul 2002
General handling11 years18.18%9.09%1 Jul 2002
Rail mounted gantries15 years13.33%6.67%1 Jul 2002
Reach stackers10 years20.00%10.00%1 Jul 2002
Ship loaders30 years6.67%3.33%1 Jul 2002
Ship unloaders20 years10.00%5.00%1 Jul 2002
Spreaders5 years40.00%20.00%1 Jul 2002
Stackers, reclaimers and stackers/reclaimers25 years8.00%4.00%1 Jul 2002
Straddle carriers12 ½ years16.00%8.00%1 Jul 2002
Wheel loaders8 years25.00%12.50%1 Jul 2002
Airport operations and other air transport support services:
Airport assets:
Ground support assets:
Containers, air cargo (used to transport goods by air)5 years40.00%20.00%1 Jan 2001

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Source: TR 2022/1