ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Poultry hatcheries:
Hatcher trolleys/dollies10 years20.00%10.00%1 Jan 2007
MINING:
Other non-metallic mineral mining and quarrying n.e.c.:
Salt harvesting assets:
Dollies10 years20.00%10.00%1 Jul 2021
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Ground support assets:
Tractor trolleys (including baggage and container trolleys, and dollies)10 years20.00%10.00%1 Jan 2003
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Grips' assets:
Dollies12 years16.67%8.33%1 Jan 2006

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Source: TR 2022/1