ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Fruit and tree nut growing:
Fruit growing assets:
Dried fruit assets:
Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines)15 years13.33%6.67%1 Jul 2008
MANUFACTURING:
Fruit and vegetable processing:
Dried fruit (other than sun-dried) manufacturing assets:
Processing assets:
Drying assets (including dehydrators and dryers)20 years10.00%5.00%1 Jul 2018
INFORMATION MEDIA AND TELECOMMUNICATIONS:
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

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Source: TR 2022/1