ATO Depreciation Rates 2021

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Poultry farming for breeding, eggs and meat:
Generators (emergency)20 years10.00%5.00%1 Jan 2007
Poultry hatcheries:
Generators (emergency)20 years10.00%5.00%1 Jan 2007
Pig farming:
Generators (emergency)20 years10.00%5.00%1 Jul 2008
Aquaculture:
Power supply assets, emergency or standby:
Generators (incorporating attached engine management and generator monitoring instruments)15 years13.33%6.67%1 Jul 2007
Water assets:
Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers)10 years20.00%10.00%1 Jul 2007
MINING:
Surface mobile mining machines:
Generators10 years20.00%10.00%1 Jul 2002
MANUFACTURING:
Oil and fat manufacturing:
Support assets:
Generators - see Table B Power supply assets
Wine and other alcoholic beverage manufacturing:
Support assets:
Inert gas systems:
Nitrogen generators10 years20.00%10.00%1 Jul 2008
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Electrical and instrumentation assets:
Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400)
Industrial gas manufacturing:
Industrial gas - manufacturing assets for specific gases:
Acetylene manufacturing assets (carbide process):
Acetylene generators (incorporating hoppers)30 years6.67%3.33%1 Jul 2011
Basic inorganic chemical manufacturing:
Ammonia manufacturing assets:
Support assets:
Electricity supply assets:
Steam turbine generators25 years8.00%4.00%1 Jul 2013
Cement manufacturing:
Drying assets:
Hot gas generators15 years13.33%6.67%1 Jul 2011
Electrical installation assets (including cabling):
Power generators15 years13.33%6.67%1 Jul 2011
Plaster product manufacturing:
Plasterboard and cornice manufacturing assets:
Plaster milling assets:
Heat generators15 years13.33%6.67%1 Jul 2011
Concrete product manufacturing:
Concrete block, brick and paver manufacturing assets:
Curing assets:
Boilers (including steam generators)20 years10.00%5.00%1 Jul 2011
Iron smelting and steel manufacturing:
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:
BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures)10 years20.00%10.00%1 Jul 2010
Non-ferrous metal casting:
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium):
Sand casting assets:
Gas generators for sand curing15 years13.33%6.67%1 Jan 2004
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B
Photographic, optical and ophthalmic equipment manufacturing:
Optical lens grinding and contact lens manufacturing:
Combined surface generators and grinders and finers10 years20.00%10.00%1 Jul 2004
Surface generators and grinders10 years20.00%10.00%1 Jul 2004
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Electricity supply:
Electricity generation:
Power generators:
Co-generation:
Condensing and feed heating assets30 years6.67%3.33%1 Jan 2002
Control and monitoring system15 years13.33%6.67%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Gas turbine generators30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Heat recovery steam generators30 years6.67%3.33%1 Jan 2002
Miscellaneous assets30 years6.67%3.33%1 Jan 2002
On-site switchyards with conventional outdoor switchgear30 years6.67%3.33%1 Jan 2002
On-site switchyards with gas insulated switchgear30 years6.67%3.33%1 Jan 2002
Reciprocating engines, diesel fired20 years10.00%5.00%1 Jan 2002
Reciprocating engines, gas spark ignition20 years10.00%5.00%1 Jan 2002
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Steam turbine generators30 years6.67%3.33%1 Jan 2002
Combined cycle:
Condensing and feed heating assets30 years6.67%3.33%1 Jan 2002
Control and monitoring systems15 years13.33%6.67%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Gas turbine generators30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Heat recovery steam generators30 years6.67%3.33%1 Jan 2002
Miscellaneous assets30 years6.67%3.33%1 Jan 2002
On-site switchyards with conventional outdoor switchgear30 years6.67%3.33%1 Jan 2002
On-site switchyards with gas insulated switchgear30 years6.67%3.33%1 Jan 2002
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Steam turbine generators30 years6.67%3.33%1 Jan 2002
Diesel or gas engine:
Control and monitoring systems15 years13.33%6.67%1 Jan 2002
Diesel reciprocating engines20 years10.00%5.00%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Gas spark ignition reciprocating engines20 years10.00%5.00%1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Miscellaneous assets30 years6.67%3.33%1 Jan 2002
On-site switchyards with conventional outdoor switchgear30 years6.67%3.33%1 Jan 2002
On-site switchyards with gas insulated switchgear30 years6.67%3.33%1 Jan 2002
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Gas turbine:
Control and monitoring systems15 years13.33%6.67%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Gas turbine generators30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Miscellaneous assets30 years6.67%3.33%1 Jan 2002
On-site switchyards with conventional outdoor switchgear30 years6.67%3.33%1 Jan 2002
On-site switchyards with gas insulated switchgear30 years6.67%3.33%1 Jan 2002
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Hydro-electric:
Control and monitoring system15 years13.33%6.67%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Generator transformers and unit transformers in sub-tropical area30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Hydro turbines and generators40 years5.00%2.50%1 Jan 2002
Miscellaneous assets40 years5.00%2.50%1 Jan 2002
On-site switchyards with conventional outdoor switchgear40 years5.00%2.50%1 Jan 2002
On-site switchyards with gas insulated switchgear35 years5.71%2.86%1 Jan 2002
Station and auxiliary electrical systems within the power station40 years5.00%2.50%1 Jan 2002
Solar:
Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters)20 years10.00%5.00%1 Jul 2011
Thermal:
Condensing and feed heating assets30 years6.67%3.33%1 Jan 2002
Control and monitoring systems15 years13.33%6.67%1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)15 years13.33%6.67%1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Miscellaneous assets30 years6.67%3.33%1 Jan 2002
On-site switchyards with conventional outdoor switchgear30 years6.67%3.33%1 Jan 2002
On-site switchyards with gas insulated switchgear30 years6.67%3.33%1 Jan 2002
Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters)30 years6.67%3.33%1 Jan 2002
Solid fuel preparation assets (including fuel feeders and milling assets)30 years6.67%3.33%1 Jan 2002
Station and auxiliary electrical systems within the power station30 years6.67%3.33%1 Jan 2002
Steam generators30 years6.67%3.33%1 Jan 2002
Steam turbine generators30 years6.67%3.33%1 Jan 2002
Wind:
Generator transformers and unit transformers in sub-tropical areas30 years6.67%3.33%1 Jan 2002
Generator transformers and unit transformers in tropical areas25 years8.00%4.00%1 Jan 2002
Wind turbines20 years10.00%5.00%1 Jan 2002
CONSTRUCTION:
Power supply assets:
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel10 years20.00%10.00%1 Jul 2008
Petrol5 years40.00%20.00%1 Jul 2008
RETAIL TRADE:
Power supply assets, emergency or standby:
Generator assets - see Table B Power supply assets
Supermarket and grocery stores:
Support and other assets:
Power generators (emergency or standby)20 years10.00%5.00%1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
Rail freight and passenger transport services:
Monorail operation assets:
Infrastructure assets:
Electrification assets:
Standby generators25 years8.00%4.00%1 Jul 2010
Water transport and support services:
Support assets (acquired separately from the vessel):
Power supply assets:
Generators (stand alone)10 years20.00%10.00%1 Jul 2009
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Camera accessories:
Time code generators and master clocks10 years20.00%10.00%1 Jan 2006
Motion picture film processing assets:
Optical sound camera systems (incorporating soundtrack and time code generators)10 years20.00%10.00%1 Jan 2006
Radio broadcasting:
Control room assets generally:
Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc)6 years33.33%16.67%1 Jul 2012
Time code generators10 years20.00%10.00%1 Jul 2012
Transmission assets:
Generators (backup)15 years13.33%6.67%1 Jul 2012
Television broadcasting:
Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets)12 years16.67%8.33%1 Jul 2005
Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores)10 years20.00%10.00%1 Jul 2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors)12 years16.67%8.33%1 Jul 2005
Electronic information storage services:
Data centre cooling assets:
Humidifier assets:
Steam humidifiers (including steam generators)5 years40.00%20.00%1 Jul 2017
Generators - see Table B Power supply assets: Emergency or standby
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Generators:
Cables5 years40.00%20.00%1 Jul 2005
Distribution boards10 years20.00%10.00%1 Jul 2005
Diesel10 years20.00%10.00%1 Jul 2005
Petrol5 years40.00%20.00%1 Jul 2005
Generator with attached lighting plant10 years20.00%10.00%1 Jul 2005
Residential property operators:
Assets generally:
Generators20 years10.00%5.00%1 Jan 2001
Non-residential property operators:
Commercial office building assets:
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies20 years10.00%5.00%1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)25 years8.00%4.00%1 Jul 2005
Power management units15 years13.33%6.67%1 Jul 2005
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
Utility locator (underground service locator) assets:
Signal generators5 years40.00%20.00%1 Jul 2015
Professional photographic services:
Lighting assets:
Power packs (including battery packs and compact flash generators)4 years50.00%25.00%1 Jul 2015
ADMINISTRATIVE AND SUPPORT SERVICES:
Building and other industrial cleaning services:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)5 years40.00%20.00%1 Jul 2010
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Diathermy and cautery machines/electrosurgical generators10 years20.00%10.00%1 Jan 2003
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic electrosurgical generators10 years20.00%10.00%1 Jan 2003
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Fluoroscopy assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, generators, screening tables and suspensions)15 years13.33%6.67%1 Jul 2002
Mobile systems (incorporating buckies, generators, screening tables and suspensions)10 years20.00%10.00%1 Jul 2002
X-ray assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)15 years13.33%6.67%1 Jul 2002
Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)10 years20.00%10.00%1 Jul 2002
OTHER SERVICES:
Laundry and dry cleaning services:
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)5 years40.00%20.00%1 Jul 2010
Support assets:
Waste water treatment and recycling system assets:
Ozone generators and UV sterilisers7 years28.57%14.29%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Air-conditioning assets (excluding pipes, duct work and vents):
Humidifiers (steam generator)10 years20.00%10.00%1 Jul 2003
Generators - see Table B Power supply assets
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies20 years10.00%5.00%1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)25 years8.00%4.00%1 Jul 2005
Power management units15 years13.33%6.67%1 Jul 2005
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel10 years20.00%10.00%1 Jul 2008
Petrol5 years40.00%20.00%1 Jul 2008

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Source: TR 2021/3