ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Meat processing:
Packaging assets:
Meat compactors10 years20.00%10.00%1 Jul 2013
Dairy product manufacturing:
Ancillary and support assets:
Bag and cardboard compactors15 years13.33%6.67%1 Jul 2017
Printing:
Support assets:
Dust/waste extraction systems:
Compactors12 ½ years16.00%8.00%1 Jan 2007
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Solid waste collection services:
Bins:
Stationary and portable compactor bins8 years25.00%12.50%1 Jul 2015
Compactors and collection bodies on trucks (including lifting arms)8 years25.00%12.50%1 Jul 2015
Garbage compactor trucks (excluding the compactor)10 years20.00%10.00%1 Jul 2015
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Bins:
Compactor bins6 years33.33%16.67%1 Jul 2015
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Bins:
Compactor bins6 years33.33%16.67%1 Jul 2014
Waste compactors9 years22.22%11.11%1 Jul 2014
CONSTRUCTION:
Compaction:
Compactors - flat plate8 years25.00%12.50%1 Jul 2008
Compactors - vertical rammer6 years33.33%16.67%1 Jul 2008
TRANSPORT, POSTAL AND WAREHOUSING:
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Waste compactors (used for cardboard and plastic):
Electric15 years13.33%6.67%1 Jul 2011
Hydraulic20 years10.00%5.00%1 Jul 2011
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Compaction:
Compactors - flat plate8 years25.00%12.50%1 Jul 2005
Compactors - vertical rammer6 years33.33%16.67%1 Jul 2005
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Compaction assets:
Compactors - flat plate8 years25.00%12.50%1 Jul 2008
Compactors - vertical rammer6 years33.33%16.67%1 Jul 2008
Motor vehicles and trailers:
Garbage compactor trucks - see Table A Solid waste collection services (29110)
Warehouse and distribution centre equipment and machines:
Waste compactors (used for cardboard and plastic):
Electric15 years13.33%6.67%1 Jul 2011
Hydraulic20 years10.00%5.00%1 Jul 2011

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Source: TR 2022/1