ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Beef cattle feedlots:
Feed milling and handling assets:
Grain processing assets:
Tempering silos:
Glass fused to steel50 years4.00%2.00%1 Jan 2007
MANUFACTURING:
Glass and glass product manufacturing:
Container glass and flat (float) glass manufacturing assets:
Ancillary assets:
Blowers and fans25 years8.00%4.00%1 Jul 2008
Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors)25 years8.00%4.00%1 Jul 2008
Ducting, pipes and piping40 years5.00%2.50%1 Jul 2008
Steelwork structures (including gantries, platforms and walkways)40 years5.00%2.50%1 Jul 2008
Vacuum pumps:
Liquid ring pumps10 years20.00%10.00%1 Jul 2008
Oil sealed pumps20 years10.00%5.00%1 Jul 2008
Annealing lehrs25 years8.00%4.00%1 Jul 2008
Batch house assets:
Cullet handling and return assets:
Cullet crushers25 years8.00%4.00%1 Jul 2008
Scraping conveyor systems:
Container glass12 years16.67%8.33%1 Jul 2008
Flat glass25 years8.00%4.00%1 Jul 2008
Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers)25 years8.00%4.00%1 Jul 2008
Silos40 years5.00%2.50%1 Jul 2008
Coating assets (cold and hot end)12 years16.67%8.33%1 Jul 2008
Control systems (excluding personal computers)10 years20.00%10.00%1 Jul 2008
Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls)25 years8.00%4.00%1 Jul 2008
Float baths25 years8.00%4.00%1 Jul 2008
Forehearths12 years16.67%8.33%1 Jul 2008
Forming machines (incorporating shearing and distribution systems)12 years16.67%8.33%1 Jul 2008
Glass furnace assets:
Batch chargers12 years16.67%8.33%1 Jul 2008
Exhaust stacks:
Brick lined40 years5.00%2.50%1 Jul 2008
Steel12 years16.67%8.33%1 Jul 2008
Furnace support assets (including bubbler systems and electro boost systems)12 years16.67%8.33%1 Jul 2008
Furnace tanks12 years16.67%8.33%1 Jul 2008
Regenerators and recuperators12 years16.67%8.33%1 Jul 2008
Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars)12 years16.67%8.33%1 Jul 2008
Inspection assets10 years20.00%10.00%1 Jul 2008
Lehr stackers12 years16.67%8.33%1 Jul 2008
Moulds2 years100.00%50.00%1 Jul 2008
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
CNC controlled edgers and grinders15 years13.33%6.67%1 Jul 2009
CNC controlled scorers and cutters15 years13.33%6.67%1 Jul 2009
Inspection assets:
Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors)15 years13.33%6.67%1 Jul 2009
Automotive toughened glass product inspection assets (including thermal imaging testing assets)10 years20.00%10.00%1 Jul 2009
Post-processing assets used in automotive laminated glass production and toughened glass production processes:
Automated back window soldering units10 years20.00%10.00%1 Jul 2009
Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling)15 years13.33%6.67%1 Jul 2009
CNC machines7 years28.57%14.29%1 Jul 2009
Control systems (excluding personal computers)10 years20.00%10.00%1 Jul 2009
Cutting tables:
Automated cutting and break-out tables10 years20.00%10.00%1 Jul 2009
Laminated glass cutting tables10 years20.00%10.00%1 Jul 2009
Manual cutting tables (including air float tables)15 years13.33%6.67%1 Jul 2009
Digital printing assets:
Digital printers5 years40.00%20.00%1 Jul 2009
Dryers12 ½ years16.00%8.00%1 Jul 2009
Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots)15 years13.33%6.67%1 Jul 2009
Drilling and/or milling machines (including horizontal and vertical drilling machines)10 years20.00%10.00%1 Jul 2009
Edgers:
Arrissing machines8 years25.00%12.50%1 Jul 2009
Horizontal double edgers10 years20.00%10.00%1 Jul 2009
Straight line edgers and bevellers7 years28.57%14.29%1 Jul 2009
Glass handling and storage assets:
Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc)10 years20.00%10.00%1 Jul 2009
Bulk glass handling assets:
Straddle carriers10 years20.00%10.00%1 Jul 2009
Vertical glass handlers (sideloaders, tuning forks)17 years11.76%5.88%1 Jul 2009
Cranes (gantry and overhead)25 years8.00%4.00%1 Jul 2014
Racks (including A-frame racks, hydraulic concertina racks and freefall racks)20 years10.00%5.00%1 Jul 2009
Steel grabs12 years16.67%8.33%1 Jul 2009
Trolleys7 years28.57%14.29%1 Jul 2009
Vacuum lifters and scissor grabs8 years25.00%12.50%1 Jul 2009
Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs)
Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces)15 years13.33%6.67%1 Jul 2009
Glass toughening (tempering) assets:
Furnaces and quenches used in toughening, bending/toughening and bending/slumping20 years10.00%5.00%1 Jul 2009
Heat soaking ovens20 years10.00%5.00%1 Jul 2009
Glass washing machines10 years20.00%10.00%1 Jul 2009
Plastic film applicators (spotstick machines)8 years25.00%12.50%1 Jul 2009
Screen printing assets - see Table A Printing (16110)
Support assets:
Air compressors20 years10.00%5.00%1 Jul 2014
Boilers20 years10.00%5.00%1 Jul 2014
Waterjet cutting machines10 years20.00%10.00%1 Jul 2009
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Glass breakers and crushers6 years33.33%16.67%1 Jul 2014
ACCOMMODATION AND FOOD SERVICES:
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):
Glass washer machines5 years40.00%20.00%1 Jul 2005
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Professional photographic services:
Lighting assets:
Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas)3 years66.67%33.33%1 Jul 2015
OTHER SERVICES:
Photographic film processing:
Framing assets:
Board and glass wall cutters12 years16.67%8.33%1 Jul 2017
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Security and monitoring assets:
Security systems:
Detectors (including glass, passive infrared and vibration)5 years40.00%20.00%1 Jul 2004

Disclaimer: While all the effort has been made to make this service as helpful as possible, this is free service and the author makes no warranties regarding the accuracy or completeness to any information on this website.

Source: TR 2022/1