ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Swimming pools and spas:
Chlorinators8 years25.00%12.50%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Spas:
Fixed spa assets:
Chlorinators10 years20.00%10.00%1 Jul 2019
Swimming pool assets:
Chlorinators10 years20.00%10.00%1 Jul 2019
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Support assets:
Swimming pool assets:
Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Swimming pool assets:
Chlorinators12 years16.67%8.33%1 Jul 2004

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