ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture exhibition:
Drive-in plant:
Screens and screen framing15 years13.33%6.67%1 Jan 2001
Screen installations (including screens, framing and masking equipment)8 years25.00%12.50%1 Jan 2001
OTHER SERVICES:
Photographic film processing:
Framing assets:
Automatic measuring stops10 years20.00%10.00%1 Jul 2017
Board and glass wall cutters12 years16.67%8.33%1 Jul 2017
Dust extractors10 years20.00%10.00%1 Jul 2017
Mat cutters10 years20.00%10.00%1 Jul 2017
Mitre guillotines25 years8.00%4.00%1 Jul 2017
Mitre saws10 years20.00%10.00%1 Jul 2017
Trimmers15 years13.33%6.67%1 Jul 2017
Underpinners15 years13.33%6.67%1 Jul 2017
Vinyl cutters5 years40.00%20.00%1 Jul 2017

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Source: TR 2022/1