ATO Depreciation Rates 2021

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Textile floor covering manufacturing:
Carpet manufacturing assets:
Accumulators20 years10.00%5.00%1 Jul 2017
Beamers (including warpers)15 years13.33%6.67%1 Jul 2017
Creels20 years10.00%5.00%1 Jul 2017
Cutting tables15 years13.33%6.67%1 Jul 2017
J Bins20 years10.00%5.00%1 Jul 2017
Lapping and mending frames15 years13.33%6.67%1 Jul 2017
Lapping trolleys15 years13.33%6.67%1 Jul 2017
Latex application assets17 years11.76%5.88%1 Jul 2017
Offline mending tables15 years13.33%6.67%1 Jul 2017
Ovens20 years10.00%5.00%1 Jul 2017
Pre-coat assets (including direct coat applicators and steamers)15 years13.33%6.67%1 Jul 2017
Re-wind machines13 years15.38%7.69%1 Jul 2017
Roll-up machines15 years13.33%6.67%1 Jul 2017
Sample binding assets (including binders and sewing machines)15 years13.33%6.67%1 Jul 2017
Sample cutting assets (including stamping presses)15 years13.33%6.67%1 Jul 2017
Shearers20 years10.00%5.00%1 Jul 2017
Stretchers (including pre-tenters)15 years13.33%6.67%1 Jul 2017
Tufters15 years13.33%6.67%1 Jul 2017
RETAIL TRADE:
Floor coverings (removable without damage):
Carpet8 years25.00%12.50%1 Jul 2005
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Carpets7 years28.57%14.29%1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):
Floor coverings, removable without damage:
Carpet5 years40.00%20.00%1 Jul 2005
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):
Covered moving walkways (including covered walkways and carpets)10 years20.00%10.00%1 Jul 2009
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture exhibition:
Carpets5 years40.00%20.00%1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Floor coverings (removable without damage):
Carpet8 years25.00%12.50%1 Jul 2019
Outdoor assets:
Floor carpet (including artificial grass and matting)5 years40.00%20.00%1 Jul 2004
Non-residential property operators:
Commercial office building assets:
Carpets8 years25.00%12.50%1 Jul 2005
ADMINISTRATIVE AND SUPPORT SERVICES:
Building and other industrial cleaning services:
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)3 years66.67%33.33%1 Jul 2010
Other (including walk behind and self-contained carpet extractors)5 years40.00%20.00%1 Jul 2010
Truck or van mounted10 years20.00%10.00%1 Jul 2010
Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers):
Portable5 years40.00%20.00%1 Jul 2010
Ride-on5 years40.00%20.00%1 Jul 2010
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Common area assets:
Carpets - see Table B Floor coverings (removable without damage)
Fitness and recreation assets:
Bowling greens - artificial grass or carpet (removable without damage)15 years13.33%6.67%1 Jul 2019
Child care services:
Furniture used by children, freestanding:
Carpet mats (including rugs and floor mats/cushions)5 years40.00%20.00%1 Jul 2020
ARTS AND RECREATION SERVICES:
Sports and physical recreation venues, grounds and facilities operations n.e.c.:
Bowling centres (plant and equipment):
Carpets4 years50.00%25.00%1 Jan 2001
Amusement parks and centres operation and amusement and other recreational activities n.e.c.:
Golf courses (miniature):
Carpets on stairways3 years66.67%33.33%1 Jan 2001
OTHER SERVICES:
Laundry and dry cleaning services:
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)5 years40.00%20.00%1 Jul 2010
Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines)5 years40.00%20.00%1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers)5 years40.00%20.00%1 Jul 2010
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)3 years66.67%33.33%1 Jul 2010
Others (including walk behind and self-contained carpet extractors)5 years40.00%20.00%1 Jul 2010
Truck or van mounted10 years20.00%10.00%1 Jul 2010
Vacuum cleaners:
Backpack and pull along machines3 years66.67%33.33%1 Jul 2010
Other portable cleaners (including upright machines)5 years40.00%20.00%1 Jul 2010
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Floor coverings (removable without damage):
Carpets (excluding fixed carpet tiles)8 years25.00%12.50%1 Jul 2016

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Source: TR 2021/3