ATO Depreciation Rates 2021 • Fixtures

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
MANUFACTURING:
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Tooling:
Jigs and fixtures	7 years	28.57%	14.29%	1 Jul 2011
Metal stamping and blanking assets:
Maintenance workshop and tool room assets:
Fixtures (including rotary work fixtures and set up fixtures)	10 years	20.00%	10.00%	1 Jul 2012
Motor car engine assembly and manufacturing assets:
Handling assets:
Lifting fixtures, magnets, slings etc	10 years	20.00%	10.00%	1 Jul 2012
Toolroom assets:
Fixtures (including rotary work fixtures and set up fixtures)	10 years	20.00%	10.00%	1 Jul 2012
OTHER SERVICES:
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Tooling:
Workholding devices (including jigs and fixtures)	7 years	28.57%	14.29%	1 Jul 2015

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose:
Relocatable homes and tourist park cabins constructed with chassis	20 years	10.00%	5.00%	1 Jul 2015
Other accommodation units (e.g. manufactured homes)	30 years	6.67%	3.33%	1 Jul 2015
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:
Floor and wall tiles	20 years	10.00%	5.00%	1 Jul 2015
Generally (including basins, bidets, sinks, toilets, urinals etc)	20 years	10.00%	5.00%	1 Jul 2015
Tapware (including taps, mixers and shower heads and assemblies)	15 years	13.33%	6.67%	1 Jul 2015

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ATO Depreciation Rates 2023