ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Log sawmilling and timber dressing:
Saw milling equipment:
Green mill plant:
Main saw line plant (includes saws, chipper canter, board separator and cant turner)10 years20.00%10.00%1 Jan 2001
Waste processing equipment:
Chippers, shakers/screens and hoggers10 years20.00%10.00%1 Jan 2001
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers)10 years20.00%10.00%1 Jan 2002
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Chippers and shredders7 years28.57%14.29%1 Jul 2014
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Wood chippers8 years25.00%12.50%1 Jan 2004
ARTS AND RECREATION SERVICES:
Casino operations:
Table game equipment:
Chippers5 years40.00%20.00%1 Jul 2022

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Source: TR 2022/1