ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Beef cattle feedlots:
Cattle pen assets:
Cattle pen infrastructure assets:
Pen fences and gates (steel and timber)20 years10.00%5.00%1 Jan 2007
Dairy cattle farming:
Cattle handling assets:
Air operated gates10 years20.00%10.00%1 Jul 2007
Backing gates15 years13.33%6.67%1 Jul 2007
Pig farming:
Pens (including fences, gates, stalls, farrowing crates, ramps)10 years20.00%10.00%1 Jul 2008
MANUFACTURING:
Meat processing:
Cold storage assets:
Chillers (incorporating pneumatic gates)15 years13.33%6.67%1 Jul 2013
Livestock handling assets:
Hydraulic forcing pen gates10 years20.00%10.00%1 Jul 2013
Slaughter floor assets:
NLIS readers:
Fixed gate readers10 years20.00%10.00%1 Jul 2013
Swinging gate readers5 years40.00%20.00%1 Jul 2013
Prepared animal and bird feed manufacturing:
Prepared animal and bird feed manufacturing assets generally:
Raw material receiving, storage and handling assets:
Rotary and slide gates10 years20.00%10.00%1 Jul 2012
Steel coil roll forming, slitting and blanking and sheet metal forming:
Steel coil roll forming assets:
Support assets:
Controlled access gates10 years20.00%10.00%1 Jul 2012
Steel coil slitting assets:
Controlled access gates10 years20.00%10.00%1 Jul 2012
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Gas supply:
Gas distribution:
Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations)40 years5.00%2.50%1 Jul 2002
Gas transmission:
Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations)40 years5.00%2.50%1 Jul 2002
Water supply:
Assets used by irrigation water providers:
Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill)100 years2.00%1.00%1 Jan 2005
RETAIL TRADE:
Supermarket and grocery stores:
Support and other assets:
Automatic entrance swing gates10 years20.00%10.00%1 Jul 2020
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Gates, electric (excluding gates):
Controls and motors5 years40.00%20.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Gates, electrical:
Controls5 years40.00%20.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Boom gates:
Electromechanically operated boom gates7 years28.57%14.29%1 Jul 2013
Hydraulically operated boom gates10 years20.00%10.00%1 Jul 2013
Car park assets:
Barrier gates/boom gates - see Table B Boom gates

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Source: TR 2022/1