ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
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 transmission:
Transmission lines (incorporating conductors, insulators and towers)47 ½ years4.21%2.11%1 Jan 2002
TRANSPORT, POSTAL AND WAREHOUSING:
Tramway and light rail passenger transport services:
Infrastructure assets:
Electrification assets:
Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles)30 years6.67%3.33%1 Jul 2010
Rail freight and passenger transport services:
Infrastructure assets:
Electrification assets:
Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles)33 ⅓ years6.00%3.00%1 Jan 2002
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
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

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Source: TR 2022/1