ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Sheep farming:
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)5 years40.00%20.00%1 Jan 2007
Pig farming:
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors)5 years40.00%20.00%1 Jul 2008
MANUFACTURING:
Railway rolling stock manufacturing and repair services:
Maintenance and refurbishment assets:
Detecting assets (including flaw detectors)10 years20.00%10.00%1 Jul 2014

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Source: TR 2022/1