ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MINING:
Coal mining:
Infrastructure support assets:
Water storage dams (including fire services dams and water storage dams generally)30 years6.67%3.33%1 Jul 2003
Oil and gas extraction:
Gas production assets:
Central production facility assets:
Shutdown and fire/gas systems15 years13.33%6.67%1 Jul 2002
MANUFACTURING:
Meat processing:
Support assets:
Fire protection systems15 years13.33%6.67%1 Jul 2013
Cured meat and smallgoods manufacturing:
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B
Dairy product manufacturing:
Ancillary and support assets:
Fire control and alarm assets - see Table B Fire control and alarm assets
Cereal and pasta product manufacturing:
Cereal food manufacturing assets:
Cold formed and nut based cereal bar manufacturing assets:
Syrup cookers and kettles (including fire cookers)15 years13.33%6.67%1 Jul 2008
Prepared animal and bird feed manufacturing:
Pet food manufacturing assets:
Support assets:
Fire prevention systems (incorporating fire protection system and water tanks)20 years10.00%5.00%1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Support assets:
Fire prevention systems (incorporating fire protection system and water tanks)20 years10.00%5.00%1 Jul 2012
Other food product manufacturing n.e.c.:
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
Ancillary and support assets:
Fire control assets - use any relevant determination in Table B
Piping and reticulation lines (excluding fire water pipes)25 years8.00%4.00%1 Jul 2012
Industrial gas manufacturing:
Support and other assets:
Safety assets:
Fire control and alarm assets (see Table B)
Basic organic chemical manufacturing:
Ethanol manufacturing assets:
Support and other assets:
Safety assets:
Fire control and alarm assets - see Table B
Tanker filling assets:
Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks)15 years13.33%6.67%1 Jul 2012
Basic inorganic chemical manufacturing:
Ammonia manufacturing assets:
Support assets:
Fire control and alarm systems:
Fire fighting systems (incorporating hose boxes, hydrants and ring mains)30 years6.67%3.33%1 Jul 2013
Other fire control and alarm assets - see Table B Fire control and alarm assets
Ceramic product manufacturing:
Rapid fire shuttle kilns (used in the manufacture of ceramic tiles)13 ⅓ years15.00%7.50%1 Jan 2001
Motor vehicle manufacturing:
Metal stamping and blanking assets:
Ancillary assets (including building and services assets):
Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B
Railway rolling stock manufacturing and repair services:
Support assets:
Fire prevention systems (incorporating fire protection systems and water tanks)15 years13.33%6.67%1 Jul 2014
WHOLESALE TRADE:
Petroleum product wholesaling:
Bulk fuel terminal assets (excluding LPG assets):
Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank)15 years13.33%6.67%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Fire safety and rescue assets:
Breathing units10 years20.00%10.00%1 Jan 2003
Drills, air powered10 years20.00%10.00%1 Jan 2003
Fire fighting vehicles20 years10.00%5.00%1 Jan 2003
Rescue boats:
Aluminium20 years10.00%5.00%1 Jan 2003
Inflatable8 years25.00%12.50%1 Jan 2003
Rescue units (jaws of life)15 years13.33%6.67%1 Jan 2003
Fuel supply assets:
Fire fighting systems25 years8.00%4.00%1 Jan 2003
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Electronic information storage services:
Fire protection and suppression systems assets - see Table B Fire control and alarm assets
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Fire control assets:
Alarms:
Heat6 years33.33%16.67%1 Jul 2004
Smoke6 years33.33%16.67%1 Jul 2004
Detection and alarm systems:
Alarm bells12 years16.67%8.33%1 Jul 2004
Detectors (including addressable manual call points, heat, multi type and smoke)20 years10.00%5.00%1 Jul 2004
Fire indicator panels12 years16.67%8.33%1 Jul 2004
Emergency warning and intercommunication systems (EWIS):
Master emergency control panels12 years16.67%8.33%1 Jul 2004
Speakers12 years16.67%8.33%1 Jul 2004
Strobe lights12 years16.67%8.33%1 Jul 2004
Warden intercom phones (WIPs)12 years16.67%8.33%1 Jul 2004
Extinguishers15 years13.33%6.67%1 Jul 2004
Hoses and nozzles10 years20.00%10.00%1 Jul 2004
Pumps (including diesel and electric)25 years8.00%4.00%1 Jul 2004
Stair pressurisation assets:
AC variable speed drives (VSDs)10 years20.00%10.00%1 Jul 2004
Pressurisation and extraction fans25 years8.00%4.00%1 Jul 2004
Sensors10 years20.00%10.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Support assets:
Fire control and alarm assets - see Table B Fire control and alarm assets
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Fire control and alarm assets:
Alarms:
Heat6 years33.33%16.67%1 Jul 2004
Smoke6 years33.33%16.67%1 Jul 2004
Detection and alarm systems:
Alarm bells12 years16.67%8.33%1 Jul 2004
Detectors:
Aspirated smoke12 years16.67%8.33%1 Jul 2004
Heat20 years10.00%5.00%1 Jul 2004
Manual call point (addressable type only)20 years10.00%5.00%1 Jul 2004
Multi type20 years10.00%5.00%1 Jul 2004
Smoke20 years10.00%5.00%1 Jul 2004
Fire indicator panels12 years16.67%8.33%1 Jul 2004
Gas suppression cylinders25 years8.00%4.00%1 Jul 2004
Emergency warning and intercommunication systems:
Master emergency control panels12 years16.67%8.33%1 Jul 2004
Speakers12 years16.67%8.33%1 Jul 2004
Strobe lights12 years16.67%8.33%1 Jul 2004
Warden intercom phones12 years16.67%8.33%1 Jul 2004
Extinguishers15 years13.33%6.67%1 Jul 2004
Hoses and nozzles10 years20.00%10.00%1 Jul 2004
Pumps (including diesel and electric)25 years8.00%4.00%1 Jul 2004
Stair pressurisation assets:
AC variable speed drives (VSDs)10 years20.00%10.00%1 Jul 2004
Pressurisation and extraction fans25 years8.00%4.00%1 Jul 2004
Sensors10 years20.00%10.00%1 Jul 2004

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Source: TR 2022/1