ATO Depreciation Rates 2021 • Fence

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
AGRICULTURE, FORESTRY AND FISHING:
Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair:
General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers)	30 years	6.67%	3.33%	1 Jul 2008
Electric	20 years	10.00%	5.00%	1 Jul 2008
Fence energisers for electric fences:
Mains power	10 years	20.00%	10.00%	1 Jul 2008
Portable	5 years	40.00%	20.00%	1 Jul 2008
Beef cattle feedlots:
Cattle pen assets:
Cattle pen infrastructure assets:
Pen fences and gates (steel and timber)	20 years	10.00%	5.00%	1 Jan 2007
Pig farming:
Pens (including fences, gates, stalls, farrowing crates, ramps)	10 years	20.00%	10.00%	1 Jul 2008

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Fences:
Portable electric fences	20 years	10.00%	5.00%	1 Jul 2014
Wire mesh (demountable used for partitioning purposes, including portable electric fences)	20 years	10.00%	5.00%	1 Jul 2014

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ATO Depreciation Rates 2023