ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MINING:
Infrastructure support assets:
Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers)25 years8.00%4.00%1 Jul 2003
Coal mining:
Infrastructure support assets:
Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers)25 years8.00%4.00%1 Jul 2003
Construction material mining:
Electrical switching assets20 years10.00%5.00%1 Jul 2003
MANUFACTURING:
Meat processing:
Slaughter floor assets:
Electrical immobilisers12 years16.67%8.33%1 Jul 2013
Electrical stimulators12 years16.67%8.33%1 Jul 2013
Wine and other alcoholic beverage manufacturing:
Support assets:
Electrical and Process control systems:
Control cabinets, switchgear10 years20.00%10.00%1 Jul 2008
Programmed logic controllers (PLCs)10 years20.00%10.00%1 Jul 2008
Transformers40 years5.00%2.50%1 Jul 2008
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Electrical and instrumentation assets:
Control systems10 years20.00%10.00%1 Jan 2002
Control valves15 years13.33%6.67%1 Jan 2002
Local indicators (pressure, level and temperature)15 years13.33%6.67%1 Jan 2002
Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400)
Sensors:
Specialised8 years25.00%12.50%1 Jan 2002
Standard15 years13.33%6.67%1 Jan 2002
Cement manufacturing:
Electrical installation assets (including cabling):
Power generators15 years13.33%6.67%1 Jul 2011
Switchboards20 years10.00%5.00%1 Jul 2011
Transformers20 years10.00%5.00%1 Jul 2011
Iron smelting and steel manufacturing:
Tin-plating mill assets:
Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids)13 years15.38%7.69%1 Jul 2011
Electro plating baths (including scrubbing units, rolls and electrical grids)13 years15.38%7.69%1 Jul 2011
Pickling tanks (including scrubbing units and rolls and electrical grids)13 years15.38%7.69%1 Jul 2011
Alumina production:
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):
Steam raising and electrical infrastructure assets (including switchgear and transformers)30 years6.67%3.33%1 Jan 2003
Aluminium smelting:
Steam raising and electrical infrastructure assets:
Generally (including switchgear and transformers)30 years6.67%3.33%1 Jan 2003
Rectiformers20 years10.00%5.00%1 Jan 2003
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Trim and final shop assets:
Electrical systems testing assets15 years13.33%6.67%1 Jul 2011
Railway rolling stock manufacturing and repair services:
Testing assets:
Electrical testing assets (including multimeters)10 years20.00%10.00%1 Jul 2014
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Electricity supply:
Electricity generation:
Power generators:
Co-generation:
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Combined cycle:
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Diesel or gas engine:
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Gas turbine:
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Hydro-electric:
Station and auxiliary electrical systems within the power station40 years5.00%2.50%1 Jan 2002
Thermal:
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
TRANSPORT, POSTAL AND WAREHOUSING:
Other transport n.e.c.:
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):
Snowmaking assets including:
Electrical cables - above ground10 years20.00%10.00%1 Jul 2009
Electrical cables - under ground25 years8.00%4.00%1 Jul 2009
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Hand dryers, electrical10 years20.00%10.00%1 Jan 2001
Kitchen assets:
Water filters, electrical15 years13.33%6.67%1 Jul 2004
Outdoor assets:
Gates, electrical:
Controls5 years40.00%20.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Support assets:
Hand dryers - see Table B Hand dryers (electrical)
OTHER SERVICES:
Automotive repair and maintenance:
Automotive and heavy vehicle repair and maintenance assets:
Diagnostic assets:
Electrical test benches10 years20.00%10.00%1 Jul 2011
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Diagnostic, measuring and testing assets:
Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters)10 years20.00%10.00%1 Jul 2015
Hairdressing and beauty services:
Beauty industry assets:
Electrical treatment assets:
Faradic, galvanic, high frequency and multi function units10 years20.00%10.00%1 Jul 2010
Light therapy units (including intense pulse light (IPL) systems)10 years20.00%10.00%1 Jul 2010
Micro dermabrasion units5 years40.00%20.00%1 Jul 2010
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Advertising signs:
Billboard assets:
Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels)20 years10.00%5.00%1 Jul 2015
Hand dryers (electrical)10 years20.00%10.00%1 Jul 2013
Power supply assets:
Private electricity line assets (where used for a specified purpose):
Distribution lines:
Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc)45 years4.44%2.22%1 Jul 2014

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Source: TR 2022/1