ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Water assets:
Water tanks:
Concrete30 years6.67%3.33%1 Jul 2008
Water troughs:
Concrete25 years8.00%4.00%1 Jul 2008
Beef cattle feedlots:
Feed milling and handling assets:
Silos and bins used for storing dry grain:
Concrete50 years4.00%2.00%1 Jan 2007
Pig farming:
Animal housing assets:
Floors (suspended types):
Concrete10 years20.00%10.00%1 Jul 2008
Water assets:
Effluent tanks (concrete)20 years10.00%5.00%1 Jul 2008
Aquaculture:
Aquaculture tanks:
Concrete20 years10.00%5.00%1 Jul 2007
MANUFACTURING:
Meat processing:
Livestock handling assets:
Cattle yards (incorporating concrete base and galvanised steel posts and rails)20 years10.00%5.00%1 Jul 2013
Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails)20 years10.00%5.00%1 Jul 2013
Oil and fat manufacturing:
Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean):
Support assets:
Emission control assets:
Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers)20 years10.00%5.00%1 Jul 2012
Receiving and storage assets:
Underground seed storage assets (including concrete dump pits)40 years5.00%2.50%1 Jul 2012
Grain mill product manufacturing:
Flour milling assets:
Product and raw material handling and receiving assets:
Silos:
Concrete50 years4.00%2.00%1 Jan 2004
Malt manufacturing assets:
Germination assets:
Vessels:
Concrete40 years5.00%2.50%1 Jul 2008
Kiln assets:
Kilns:
Concrete40 years5.00%2.50%1 Jul 2008
Steeping assets:
Steeping vessels:
Concrete40 years5.00%2.50%1 Jul 2008
Wine and other alcoholic beverage manufacturing:
Grape handling assets:
Grape waste pits (concrete)20 years10.00%5.00%1 Jul 2008
Petroleum refining:
Oil refinery assets:
Effluent separators (concrete)40 years5.00%2.50%1 Jan 2001
Cement manufacturing:
Storage, handling and packing assets:
Silos:
Concrete, generally50 years4.00%2.00%1 Jan 2004
Concrete (used for gypsum or wetslag, or at port facilities)40 years5.00%2.50%1 Jan 2004
Ready-mixed concrete manufacturing:
Air compressors10 years20.00%10.00%1 Jul 2014
Air dryers10 years20.00%10.00%1 Jul 2014
Bins (including weigh bins, but excluding concrete bins)15 years13.33%6.67%1 Jul 2014
CCTV systems5 years40.00%20.00%1 Jul 2014
Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes
Chillers15 years13.33%6.67%1 Jul 2014
Control systems10 years20.00%10.00%1 Jul 2014
Conveyors20 years10.00%5.00%1 Jul 2014
Dust extraction systems15 years13.33%6.67%1 Jul 2014
Fuel storage assets:
Card reading systems6 years33.33%16.67%1 Jul 2014
Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles)10 years20.00%10.00%1 Jul 2014
Pumps10 years20.00%10.00%1 Jul 2014
Tanks25 years8.00%4.00%1 Jul 2014
Hoppers (including weigh hoppers)15 years13.33%6.67%1 Jul 2014
Mixers used in wet ready-mixed plants15 years13.33%6.67%1 Jul 2014
Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant)10 years20.00%10.00%1 Jul 2014
Silos30 years6.67%3.33%1 Jul 2014
Slump stands10 years20.00%10.00%1 Jul 2014
Testing assets:
Concrete testers10 years20.00%10.00%1 Jul 2014
Ovens8 years25.00%12.50%1 Jul 2014
Truck transit mixers:
Mixers (incorporating barrel, chutes, frame and hydraulic pumps)5 years40.00%20.00%1 Jul 2014
Trucks - see Table B Motor vehicles and trailers
Volumetric concrete batching trucks:
Trucks - see Table B Motor vehicles and trailers
Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks)10 years20.00%10.00%1 Jul 2014
Waste water treatment assets:
Catchment and settlement ponds20 years10.00%5.00%1 Jul 2014
Concrete slurry pumps3 years66.67%33.33%1 Jul 2014
Polyethylene (PE) water tanks8 years25.00%12.50%1 Jul 2014
Water pumps5 years40.00%20.00%1 Jul 2014
Concrete product manufacturing:
Concrete block, brick and paver manufacturing assets:
Batching and mixing assets:
Bins (excluding concrete bins)15 years13.33%6.67%1 Jul 2011
Colour dosing assets12 years16.67%8.33%1 Jul 2011
Colour tanks (incorporating stirrers)15 years13.33%6.67%1 Jul 2011
Hoppers15 years13.33%6.67%1 Jul 2011
Mixers15 years13.33%6.67%1 Jul 2011
Block/brick/paver making assets:
Block/brick/paver making machines15 years13.33%6.67%1 Jul 2011
Moulds5 years40.00%20.00%1 Jul 2011
Splitters10 years20.00%10.00%1 Jul 2011
Curing assets:
Boilers (including steam generators)20 years10.00%5.00%1 Jul 2011
Drying chambers25 years8.00%4.00%1 Jul 2011
Elevators/lowerators (including loaders/unloaders)15 years13.33%6.67%1 Jul 2011
Racks (excluding racks fixed to drying chambers)5 years40.00%20.00%1 Jul 2011
Transfer car (incorporating finger cars) track works15 years13.33%6.67%1 Jul 2011
Transfer cars (incorporating finger cars)15 years13.33%6.67%1 Jul 2011
General assets:
Control systems10 years20.00%10.00%1 Jul 2011
Conveyors15 years13.33%6.67%1 Jul 2011
Plates10 years20.00%10.00%1 Jul 2011
Palletising and packaging assets:
Cubing assets (including cubers, doublers and squeezers)15 years13.33%6.67%1 Jul 2011
Robots10 years20.00%10.00%1 Jul 2011
Wrapping and strapping machines10 years20.00%10.00%1 Jul 2011
Concrete roof tile manufacturing assets:
Air compressors (rotary screw)10 years20.00%10.00%1 Jul 2012
Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators)15 years13.33%6.67%1 Jul 2012
Applicators:
Anti-scuff hot glue/wax10 years20.00%10.00%1 Jul 2012
General (including colour, sealer and sheen)20 years10.00%5.00%1 Jul 2012
Oil (excluding oil tanks)10 years20.00%10.00%1 Jul 2012
Bins15 years13.33%6.67%1 Jul 2012
Control systems10 years20.00%10.00%1 Jul 2012
Conveyors20 years10.00%5.00%1 Jul 2012
Curing assets:
Boilers20 years10.00%5.00%1 Jul 2012
Curing bays:
Concrete25 years8.00%4.00%1 Jul 2012
Foam sandwich (incorporating insulated panel walls, roof and doors)10 years20.00%10.00%1 Jul 2012
Rackers/derackers (including loaders/unloaders)20 years10.00%5.00%1 Jul 2012
Racks (used in curing bays)10 years20.00%10.00%1 Jul 2012
Depalleters20 years10.00%5.00%1 Jul 2012
Extruders15 years13.33%6.67%1 Jul 2012
Hoppers15 years13.33%6.67%1 Jul 2012
Mixers15 years13.33%6.67%1 Jul 2012
Oil tanks30 years6.67%3.33%1 Jul 2012
Packaging assets:
General (including collectors, compilers and cranes)20 years10.00%5.00%1 Jul 2012
Robots10 years20.00%10.00%1 Jul 2012
Shrink wrappers10 years20.00%10.00%1 Jul 2012
Strapping assets10 years20.00%10.00%1 Jul 2012
Wrapping assets10 years20.00%10.00%1 Jul 2012
Plates:
General7 years28.57%14.29%1 Jul 2012
Trim (including plates used for barge and ridge tiles)5 years40.00%20.00%1 Jul 2012
Fibre cement building boards manufacturing assets:
Curing assets:
Autoclaves (incorporating rails)30 years6.67%3.33%1 Jul 2012
Boilers20 years10.00%5.00%1 Jul 2012
Chargers (including traversers)15 years13.33%6.67%1 Jul 2012
Trackwork20 years10.00%5.00%1 Jul 2012
Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets)15 years13.33%6.67%1 Jul 2012
Trolley transfer platforms (including transversals)20 years10.00%5.00%1 Jul 2012
Trolleys (including trucks) used inside and outside autoclaves10 years20.00%10.00%1 Jul 2012
Trolleys (including trucks) used only outside autoclaves20 years10.00%5.00%1 Jul 2012
Tunnels (including steamers)25 years8.00%4.00%1 Jul 2012
Finishing line and packaging assets:
Applicators (including coating and sealing applicators)7 years28.57%14.29%1 Jul 2012
Drying tunnels (including heating ovens)10 years20.00%10.00%1 Jul 2012
Machining assets (including sanding and trimming assets)15 years13.33%6.67%1 Jul 2012
Printers5 years40.00%20.00%1 Jul 2012
Robots10 years20.00%10.00%1 Jul 2012
General assets:
Air compressors (rotary screw)10 years20.00%10.00%1 Jul 2012
Control systems10 years20.00%10.00%1 Jul 2012
Conveyors20 years10.00%5.00%1 Jul 2012
Dust collection assets20 years10.00%5.00%1 Jul 2012
Oil tanks30 years6.67%3.33%1 Jul 2012
Stackers/unstackers (including pilers/unpilers)15 years13.33%6.67%1 Jul 2012
Steel templates7 years28.57%14.29%1 Jul 2012
Manufacturing, trimming and pressing assets:
Cranes (used to load boards into presses and unload boards from presses)15 years13.33%6.67%1 Jul 2012
Guillotines20 years10.00%5.00%1 Jul 2012
Hatschek machines (including tub machines)25 years8.00%4.00%1 Jul 2012
Presses20 years10.00%5.00%1 Jul 2012
Scrap return assets (including pulpers and shredders)15 years13.33%6.67%1 Jul 2012
Trimmers20 years10.00%5.00%1 Jul 2012
Storage, preparation and mixing assets:
Ball mills25 years8.00%4.00%1 Jul 2012
Batching vessels (including feeding vessels) (excluding silica thickener vessels)20 years10.00%5.00%1 Jul 2012
Classifiers (including cyclones)15 years13.33%6.67%1 Jul 2012
Hoppers20 years10.00%5.00%1 Jul 2012
Hydropulpers20 years10.00%5.00%1 Jul 2012
Mixers15 years13.33%6.67%1 Jul 2012
Refiners20 years10.00%5.00%1 Jul 2012
Storage tanks (including silica thickener vessels)25 years8.00%4.00%1 Jul 2012
Prefabricated concrete product manufacturing assets:
Air compressors10 years20.00%10.00%1 Jul 2013
Automated panel manufacturing assets:
Automated trowel machines (incorporating crane and trowel)15 years13.33%6.67%1 Jul 2013
Concrete distribution stations:
Distributors10 years20.00%10.00%1 Jul 2013
Flying buckets10 years20.00%10.00%1 Jul 2013
Hoppers15 years13.33%6.67%1 Jul 2013
Curing chambers25 years8.00%4.00%1 Jul 2013
Laser beam alignment systems10 years20.00%10.00%1 Jul 2013
Pallet cleaning machines15 years13.33%6.67%1 Jul 2013
Pallet receivable stands (excluding pallet vibrating stands)20 years10.00%5.00%1 Jul 2013
Pallet transport systems:
Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels)10 years20.00%10.00%1 Jul 2013
Track work20 years10.00%5.00%1 Jul 2013
Transversals (including continuous transfer wagons)10 years20.00%10.00%1 Jul 2013
Pallet vibrating stands10 years20.00%10.00%1 Jul 2013
Pallets15 years13.33%6.67%1 Jul 2013
Rack feeders15 years13.33%6.67%1 Jul 2013
Shutter cleaning machines15 years13.33%6.67%1 Jul 2013
Shutter transporting assets (including automated roller conveyors)15 years13.33%6.67%1 Jul 2013
Shutters8 years25.00%12.50%1 Jul 2013
Turning machines (including flippers and tilting assets)20 years10.00%5.00%1 Jul 2013
Buckets (including kibbles, skips and tippers)6 years33.33%16.67%1 Jul 2013
Casting tables10 years20.00%10.00%1 Jul 2013
Concrete manufacturing assets:
Bins (excluding concrete bins)15 years13.33%6.67%1 Jul 2013
Conveyors20 years10.00%5.00%1 Jul 2013
Hoppers15 years13.33%6.67%1 Jul 2013
Mixers15 years13.33%6.67%1 Jul 2013
Concrete testers10 years20.00%10.00%1 Jul 2013
Control system assets10 years20.00%10.00%1 Jul 2013
Gantry cranes25 years8.00%4.00%1 Jul 2013
Lifting gear (including chains, lugs and swivels)7 years28.57%14.29%1 Jul 2013
Moulds10 years20.00%10.00%1 Jul 2013
Pipe manufacturing assets:
Cage machines20 years10.00%5.00%1 Jul 2013
Load testers25 years8.00%4.00%1 Jul 2013
Moulds7 years28.57%14.29%1 Jul 2013
Pallets15 years13.33%6.67%1 Jul 2013
Pipe making machines20 years10.00%5.00%1 Jul 2013
Prestressing assets10 years20.00%10.00%1 Jul 2013
Shutter saws7 years28.57%14.29%1 Jul 2013
Steel cutters and benders7 years28.57%14.29%1 Jul 2013
Trowel machines4 years50.00%25.00%1 Jul 2013
Work tables10 years20.00%10.00%1 Jul 2013
Silos30 years6.67%3.33%1 Jul 2012
Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles):
General plant10 years20.00%10.00%1 Jan 2001
Pallets (aluminium used in extrusion process)5 years40.00%20.00%1 Jan 2001
Iron smelting and steel manufacturing:
Coke making assets:
Coke ovens batteries assets:
Coke wharves (including concrete end barriers and skids)30 years6.67%3.33%1 Jul 2009
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Electricity supply:
Electricity distribution:
Distribution lines:
Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted)45 years4.44%2.22%1 Jan 2002
Electricity generation:
Ash and dust handling and disposal:
On-site storage silos, concrete or steel30 years6.67%3.33%1 Jan 2002
Fuel supply and handling:
Solid fuels:
Day bunkers and silos, concrete or steel (incorporating top side conveyor system)30 years6.67%3.33%1 Jan 2002
On-site storage silos, concrete or steel30 years6.67%3.33%1 Jan 2002
Power station civil and structural works:
Chimney stacks:
Concrete surrounds30 years6.67%3.33%1 Jan 2002
Cooling towers (concrete or timber)30 years6.67%3.33%1 Jan 2002
Water supply:
Assets used by irrigation water providers:
Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill)100 years2.00%1.00%1 Jan 2005
Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator:
Concrete50 years4.00%2.00%1 Jan 2005
Assets used in water supply:
Reservoirs, elevated tanks and standpipes: whether made from steel or concrete80 years2.50%1.25%1 Jan 2005
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Concrete crushing assets15 years13.33%6.67%1 Jul 2015
CONSTRUCTION:
Concreting assets:
Concrete demolition saws3 years66.67%33.33%1 Jul 2008
Concrete kibble buckets15 years13.33%6.67%1 Jul 2008
Concrete mixers4 years50.00%25.00%1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifiers)5 years40.00%20.00%1 Jul 2008
Concrete trowels:
Ride on7 years28.57%14.29%1 Jul 2008
Walk behind5 years40.00%20.00%1 Jul 2008
Concrete vibrating screeders5 years40.00%20.00%1 Jul 2008
Concrete vibrators:
Brushcutter style5 years40.00%20.00%1 Jul 2008
Drive units6 years33.33%16.67%1 Jul 2008
Flexible shaft pumps6 years33.33%16.67%1 Jul 2008
Vibrating shaft3 years66.67%33.33%1 Jul 2008
Concrete wheeled saws6 years33.33%16.67%1 Jul 2008
Mobile concrete pumping units6 ⅔ years30.00%15.00%1 Jan 2001
TRANSPORT, POSTAL AND WAREHOUSING:
Water transport and support services:
Port assets:
Land based facilities:
Concrete rail beams and rails30 years6.67%3.33%1 Jul 2002
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Telecommunications services:
Microwave radio telecommunications assets:
Towers (including guyed, lattice and steel or concrete poles)25 years8.00%4.00%1 Jul 2004
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Concreting assets:
Concrete demolition saws3 years66.67%33.33%1 Jul 2005
Concrete kibble buckets15 years13.33%6.67%1 Jul 2005
Concrete mixers4 years50.00%25.00%1 Jul 2008
Concrete trowels:
Ride on7 years28.57%14.29%1 Jul 2008
Walk behind5 years40.00%20.00%1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)5 years40.00%20.00%1 Jul 2008
Concrete vibrators:
Brushcutter style5 years40.00%20.00%1 Jul 2008
Drive units6 years33.33%16.67%1 Jul 2008
Flexible shaft pumps6 years33.33%16.67%1 Jul 2008
Vibrating shafts3 years66.67%33.33%1 Jul 2008
Concrete wheeled saws6 years33.33%16.67%1 Jul 2005
Traffic management assets:
Crash prevention assets:
Barriers:
Concrete30 years6.67%3.33%1 Jan 2006
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps)5 years40.00%20.00%1 Jul 2014
Concreting assets:
Concrete demolition saws3 years66.67%33.33%1 Jul 2008
Concrete kibble buckets15 years13.33%6.67%1 Jul 2008
Concrete mixers4 years50.00%25.00%1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)5 years40.00%20.00%1 Jul 2008
Concrete trowels:
Walk behind5 years40.00%20.00%1 Jul 2008
Ride on7 years28.57%14.29%1 Jul 2008
Concrete vibrating screeders5 years40.00%20.00%1 Jul 2008
Concrete vibrators:
Brushcutter style5 years40.00%20.00%1 Jul 2008
Drive units6 years33.33%16.67%1 Jul 2008
Flexible shaft pumps6 years33.33%16.67%1 Jul 2008
Vibrating shafts3 years66.67%33.33%1 Jul 2008
Concrete wheeled saws6 years33.33%16.67%1 Jul 2008
Power supply assets:
Private electricity line assets (where used for a specified purpose):
Distribution lines:
Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc)45 years4.44%2.22%1 Jul 2014
Silos:
Bulk handling:
Concrete construction50 years4.00%2.00%1 Jan 2004
Stacks (chimney stacks, exhaust stacks, flues etc):
Concrete stacks (including concrete reinforced stacks)30 years6.67%3.33%1 Jul 2014
Swimming pool assets:
Swimming pools (used as plant in a business):
Concrete50 years4.00%2.00%1 Jul 2005

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