ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Railway rolling stock manufacturing and repair services:
Support assets:
Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems)10 years20.00%10.00%1 Jul 2014
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Television broadcasting:
Servers (excluding data servers)8 years25.00%12.50%1 Jul 2005
Telecommunications services:
Microwave radio telecommunications assets:
Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):
High capacity licensed microwave radio10 years20.00%10.00%1 Jul 2004
Medium capacity licensed microwave radio8 years25.00%12.50%1 Jul 2004
Low capacity licensed microwave radio5 years40.00%20.00%1 Jul 2004
Satellite communication assets:
Satellite antennas:
Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides)8 years25.00%12.50%1 Jan 2005
Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides)20 years10.00%5.00%1 Jan 2005
Electronic information storage services:
Data centre control systems - see Table B control systems and control system assets
Data centre cooling assets:
Chillers15 years13.33%6.67%1 Jul 2017
Computer room air conditioning (CRAC) units (including direct expansion (DX) systems)10 years20.00%10.00%1 Jul 2017
Computer room air handling (CRAH) units (including chilled water systems)15 years13.33%6.67%1 Jul 2017
Cooling towers10 years20.00%10.00%1 Jul 2017
Humidifier assets:
Others (including ultrasonic humidifiers)10 years20.00%10.00%1 Jul 2017
Steam humidifiers (including steam generators)5 years40.00%20.00%1 Jul 2017
Rear door heat exchangers (RDHx)15 years13.33%6.67%1 Jul 2017
Row-based cooling units assets:
Others (including direct expansion (DX) cooling system units)10 years20.00%10.00%1 Jul 2017
Water-chilled15 years13.33%6.67%1 Jul 2017
Water buffer tanks20 years10.00%5.00%1 Jul 2017
Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported)10 years20.00%10.00%1 Jul 2017
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS)5 years40.00%20.00%1 Jul 2015
OTHER SERVICES:
Automotive repair and maintenance:
Automotive and heavy vehicle repair and maintenance assets:
Vehicle service and inspection lane assets:
Data collection devices (including bar code readers, mobile recorders and transponders)5 years40.00%20.00%1 Jul 2011

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Source: TR 2022/1