ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
OTHER SERVICES:
Automotive body, paint and interior repair n.e.c.:
Car wash and detailing assets:
Activation and entry station assets (including bay controllers, pay station assets and bank note change machines)10 years20.00%10.00%1 Jul 2009
Automatic car wash assets (including rollover and tunnel washes):
Friction washer system assets (including gantry, rails and arches and driers)10 years20.00%10.00%1 Jul 2009
Touch free pressure washer system assets (including gantry, rails and arches and driers)10 years20.00%10.00%1 Jul 2009
Car conveyor system assets (incorporating correlators, sensors, tracks and rails)15 years13.33%6.67%1 Jul 2009
Detailing assets:
Steam cleaners10 years20.00%10.00%1 Jul 2009
Vacuum cleaners10 years20.00%10.00%1 Jul 2009
Hand and self serve car wash assets:
Ceiling and wall booms10 years20.00%10.00%1 Jul 2009
Large vehicle wash assets:
Hoists20 years10.00%5.00%1 Jul 2009
Side brush cleaning system assets10 years20.00%10.00%1 Jul 2009
Support assets:
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2009
Plant room assets:
Air compressors
Compressors - reciprocating7 years28.57%14.29%1 Jul 2009
Compressors - screw10 years20.00%10.00%1 Jul 2009
Boilers20 years10.00%5.00%1 Jul 2009
Control systems10 years20.00%10.00%1 Jul 2009
Pumps12 years16.67%8.33%1 Jul 2009
Water treatment assets:
Filter system assets (including reverse osmosis)10 years20.00%10.00%1 Jul 2009
Tanks20 years10.00%5.00%1 Jul 2009
Vending machines5 years40.00%20.00%1 Jul 2009

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Source: TR 2022/1