ATO Depreciation Rates 2023
A-frame (1)
A-scan (1)
Aas (1)
Abaters (1)
Abdomen (1)
Abdominal (1)
Able (1)
Above (18)
Above-ground (1)
Aboveground (2)
Abpi (1)
Abrasion (1)
Abrasive (6)
Absorber (7)
Absorption (16)
Acacia (7)
Accelerator (1)
Accelerometers (1)
Access (22)
Accessories (32)
Accommodation (134)
Accordions (2)
Accumulation (1)
Accumulator (10)
Accuracy (1)
Acetylene (9)
Acid (32)
Acoustic (6)
Acquired (13)
Acquisition (4)
Acre (3)
Across (4)
Acting (1)
Action (1)
Activated (1)
Activation (1)
Activators (1)
Activities (138)
Actuators (1)
Acuity (4)
Adapters (4)
Adaptors (3)
Add-drop (1)
Addition (9)
Additional (1)
Additive (8)
Address (2)
Addressable (2)
Addressing (2)
Adhesive (6)
Adjustable (5)
Adjustment (3)
Administrative (67)
Adsorbers (2)
Adsorption (10)
Advertising (11)
Aeds (1)
Aeration (14)
Aerators (15)
Aerial (6)
Aerobic (1)
Aerobridges (1)
Aeroplanes (4)
Affination (4)
After (2)
After-burners (1)
Afterburners (3)
Agc (3)
Age (3)
Aged (57)
Agents (1)
Agglomeration (1)
Agglomerators (1)
Agitated (2)
Agitation (1)
Agitator (17)
Agricultural (5)
Agriculture (728)
Agvs (5)
Aids (16)
Aiming (1)
Air (295)
Air-conditioning (15)
Air-cooled (3)
Air-scrubbers (1)
Airbag (1)
Airborne (4)
Aircraft (65)
Airflow (2)
Airguns (1)
Airless (2)
Airport (47)
Airstart (1)
Airway (1)
Aisle (3)
Aitch (1)
Alarm (27)
Alcohol (1)
Alcoholic (80)
Alcoholmeters (1)
Alcolyzers (1)
Aligners (1)
Aligning (1)
Alignment (10)
Alkaline (2)
Alkylation (1)
All (11)
All-terrain (1)
Alleys (2)
Almonds (5)
Alone (1)
Along (2)
Also (0)
Alumina (18)
Aluminium (63)
Amalgam (1)
Amalgamators (1)
Amine (9)
Ammonia (85)
Ammonium (47)
Amp (4)
Amplification (2)
Amplifier (21)
Amusement (42)
Anaerobic (7)
Anaesthesia (2)
Analogue (3)
Analyser (43)
Analysing (1)
Analysis (96)
Analytical (38)
Analyzers (1)
Anatomical (1)
Anchor (2)
Ancillary (189)
Andintegrated (1)
Anels (1)
Aneroid (1)
Angiography (3)
Angle (3)
Anilox (2)
Animal (177)
Ankle (1)
Annealing (7)
Annular (1)
Annum (3)
Annunciator (1)
Anode (8)
Another (1)
Anoxic (1)
Antenna (18)
Anterior (2)
Anti-corrosion (1)
Anti-flutter (1)
Anti-jump (1)
Anti-scuff (2)
Anvil (1)
Any (1)
Apparatus (3)
Appetiser (95)
Applanation (2)
Apples (1)
Appliances (4)
Applicable (4)
Application (6)
Applicator (30)
Approach (1)
Apricots (1)
Apron (7)
Aquaculture (45)
Aquarium (1)
Arboriculture (22)
Arc (54)
Arches (4)
Archival (1)
Are (3)
Area (74)
Arena (3)
Argon (6)
Arm (31)
Armoured (1)
Arresters (2)
Arrestors (3)
Arrissing (1)
Arrow (1)
Art (123)
Arthroscopic (1)
Article (3)
Articulated (1)
Artificial (4)
Artwork (1)
Aseptic (5)
Ash (8)
Aspect (2)
Aspirated (1)
Aspirators (7)
Assemblies (11)
Assembling (79)
Assembly (79)
Assessable (3)
Assessment (2)
Assist (6)
Assistance (315)
Assisted (1)
Associated (14)
Assurance (1)
Atmosphere (2)
Atmospheric (4)
Atms (1)
Atomic (1)
Atss (1)
Attached (8)
Attaching (1)
Attachments (18)
Attendance (3)
Attenuators (1)
Attritioners (1)
Atvs (3)
Audio (32)
Audio-video (2)
Auger (26)
Augmented (1)
Augurs (1)
Aural (2)
Auto (6)
Autoclave (19)
Autodrafter (1)
Autogenous (1)
Automated (51)
Automatic (73)
Automation (5)
Automotive (152)
Autopilots (1)
Auxiliary (10)
Aviaries (1)
Avocados (1)
Awnings (2)
Axle (9)
B-scan (1)
Baby (2)
Back (5)
Back-loading (1)
Backbone (7)
Backdrop (1)
Backfat (2)
Background (1)
Backhoe (1)
Backing (2)
Backpack (2)
Backup (2)
Backwash (2)
Bacon (1)
Bactofuges (1)
Baffles (1)
Bag (32)
Bagacillo (2)
Bagasse (2)
Bagfilter (1)
Baggage (6)
Baggers (4)
Bagging (22)
Baghouse (10)
Bagpipes (1)
Baguette (1)
Bailing (3)
Bain (5)
Bake (3)
Baked (0)
Baker (1)
Bakery (205)
Baking (40)
Balance (8)
Balancers (3)
Balancing (5)
Bale (9)
Baler (8)
Baling (2)
Ball (10)
Ballast (6)
Ballasted (1)
Baller (1)
Balling (5)
Ballistic (2)
Balloon (7)
Banana (16)
Band (8)
Banders (4)
Banding (3)
Bandsaws (3)
Bandwidth (1)
Banjos (1)
Bank (4)
Banking (11)
Bankouts (1)
Banquet (1)
Bar (80)
Barbecue (2)
Barbells (1)
Barber (1)
Barcode (10)
Bare (1)
Barge (3)
Barley (6)
Barn (3)
Barrel (19)
Barricades (1)
Barrier (8)
Barrows (1)
Base (16)
Based (205)
Basic (288)
Basins (5)
Basket (12)
Basses (1)
Bassoons (1)
Batch (27)
Batchers (1)
Batching (28)
Bath (14)
Bathroom (11)
Batter (1)
Batteries (27)
Battery (28)
Bauxite (18)
Bay (11)
Beach (1)
Beacons (3)
Bead (7)
Beam (22)
Beamers (1)
Bean (1)
Bearing (10)
Beasts (1)
Beauty (19)
Bed (39)
Bedding (1)
Bedside (3)
Bee (2)
Beef (47)
Beehives (1)
Beekeeping (2)
Beer (70)
Behind (6)
Being (7)
Belling (1)
Bells (5)
Belly (1)
Below (6)
Belt (79)
Belting (1)
Bench (32)
Benchtop (9)
Benders (8)
Bending (12)
Bentonite (1)
Benzine (1)
Benzol (1)
Berths (1)
Between (1)
Bevellers (1)
Beverage (80)
Bfs (1)
Bicycles (3)
Bidets (1)
Big (2)
Bikes (1)
Billboard (6)
Billet (5)
Billiard (3)
Billing (1)
Bin (124)
Binders (7)
Binding (18)
Bio (3)
Bio-filters (2)
Biofilters (3)
Biogas (2)
Biohazard (1)
Biological (3)
Biometers (1)
Biomicroscopes (3)
Biopsy (1)
Bird (157)
Biscuit (37)
Bits (1)
Bitterns (1)
Bitumen (4)
Blackjack (1)
Bladder (4)
Blade (6)
Blanchers (4)
Blank (2)
Blankers (2)
Blanket (4)
Blanking (138)
Blast (57)
Blasters (2)
Blasting (12)
Bleachers (1)
Bleaching (1)
Bleed (2)
Bleeder (2)
Blended (39)
Blenders (17)
Blending (8)
Blinds (7)
Blister (1)
Block (32)
Blockers (2)
Blockformers (1)
Blood (6)
Blow (8)
Blow-fill-seal (1)
Blower (57)
Blowing (5)
Bmd (1)
Bnr (2)
Board (57)
Boardroom (1)
Boat (15)
Bob-sleds (2)
Bodies (4)
Body (123)
Bogey (1)
Bogie (5)
Boil (1)
Boiler (66)
Boll (1)
Bollards (3)
Bolt (3)
Bolters (1)
Bomb (1)
Bone (5)
Boneless (1)
Boning (27)
Bookcases (3)
Bookers (1)
Bookletmakers (1)
Books (1)
Boom (14)
Boost (1)
Booster (3)
Boot (8)
Booth (14)
Bore (16)
Borers (3)
Borescope (4)
Boring (5)
Borne (1)
Bos (51)
Botanical (1)
Bottle (42)
Bottling (5)
Bottom (4)
Bounce (1)
Boundary (2)
Bowl (5)
Bowling (7)
Box (48)
Boxing (2)
Brachial (1)
Brake (30)
Braking (2)
Branch (1)
Branders (1)
Brass (34)
Bread (37)
Breaders (1)
Breadmakers (1)
Break (1)
Break-out (1)
Breakaway (2)
Breaker (23)
Breaking (6)
Breast (1)
Breathing (1)
Breeding (35)
Breeze (2)
Brewing (6)
Brick (43)
Bridge (9)
Bridles (3)
Brief (2)
Brimstone (1)
Brine (6)
Brisket (2)
Broach (1)
Broaching (2)
Broad (3)
Broadcast (4)
Broadcasting (87)
Brooders (1)
Broom (2)
Brush (13)
Brushcutter (5)
Brushers (1)
Brushing (1)
Bubbler (1)
Bucket (36)
Buckies (4)
Buffer (4)
Buffering (2)
Buffet (1)
Buffing (2)
Buggies (6)
Buggy (1)
Bugles (1)
Builders (1)
Building (89)
Building-in (1)
Built-in (1)
Bulk (72)
Bulka (1)
Bulker (2)
Bulkheads (1)
Bull (1)
Bulldozers (2)
Bullet (1)
Bumpers (1)
Bun (2)
Bunch (3)
Bunchers (1)
Bunching (1)
Bunding (2)
Bundle (2)
Bundlers (3)
Bundling (1)
Bunds (1)
Bundy (2)
Bung (2)
Bunk (2)
Bunker (11)
Buoys (3)
Burden (1)
Burner (9)
Burning (1)
Burnishers (2)
Bus (81)
Business (8)
Bustle (1)
But (52)
Butcher (6)
Butt (1)
Butter (7)
Buttermakers (1)
Button (1)
Butyl (1)
Buzzers (1)
By-products (12)
Bypass (5)
C-hooks (3)
Cab (2)
Cabin (4)
Cabinet (45)
Cable (35)
Cabling (7)
Cac (1)
Cad (2)
Caddies (2)
Cafe (31)
Cage (25)
Cake (39)
Calcination (3)
Calcined (18)
Calciners (2)
Calcium (1)
Calenders (1)
Calf (4)
Calibrating (1)
Calibration (2)
Calipers (2)
Call (3)
Callipers (3)
Calorimeters (2)
Cam (2)
Cambering (1)
Camcorders (1)
Camels (1)
Camera (58)
Camper (1)
Campervans (2)
Can (17)
Cancellers (1)
Candle (1)
Candling (2)
Cane (48)
Canning (2)
Canoes (1)
Canola (39)
Canopies (2)
Canopy (2)
Cant (1)
Canter (1)
Cap (4)
Capability (1)
Capacity (13)
Cappers (5)
Capping (10)
Capstans (1)
Capsule (7)
Capture (10)
Car (116)
Carabineers (1)
Caramel (1)
Caravan (3)
Carbide (7)
Carbon (37)
Carbonate (7)
Carbonation (1)
Carbonators (2)
Carbonising (10)
Carcass (5)
Card (9)
Cardboard (6)
Cardiac (2)
Carding (2)
Cardiologists (1)
Cardiovascular (4)
Care (314)
Cargo (17)
Carousel (3)
Carpet (45)
Carriage (11)
Carriers (10)
Carrot (1)
Carry (18)
Carrying (8)
Carryover (2)
Carton (26)
Cartoners (12)
Cartoning (6)
Cartridge (3)
Carts (12)
Carving (1)
Cas (1)
Cascades (1)
Case (20)
Case-making (1)
Casemakers (2)
Casepackers (5)
Cash (18)
Cashews (1)
Casing (3)
Casing-in (1)
Casino (21)
Cask (13)
Casket (1)
Cassette (14)
Cast (6)
Casters (3)
Casting (71)
Castles (1)
Castor (1)
Cat (1)
Catalyst (2)
Catalytic (2)
Catamarans (1)
Catcher (2)
Catchment (1)
Catenaries (1)
Catenary (2)
Catering (1)
Caterpillar (1)
Cathode (1)
Cathodic (7)
Cattle (108)
Caustic (2)
Cautery (1)
Cavity (3)
Ccd (1)
Cctv (17)
Cdms (1)
Ceiling (6)
Cell (17)
Cellaring (5)
Cellos (1)
Cement (95)
Cementing (5)
Cemetery (21)
Central (41)
Centre (146)
Centrifugal (15)
Centrifuge (22)
Ceramic (19)
Cereal (51)
Ceremonial (1)
Certified (1)
Chai (7)
Chain (41)
Chainsaws (6)
Chair (45)
Chair-o-planes (1)
Chamber (14)
Change (2)
Changers (3)
Changing (2)
Channel (12)
Character (4)
Charge (2)
Chargers (12)
Charging (13)
Chart (5)
Charter (3)
Chaser (3)
Chassis (8)
Check (6)
Check-in (1)
Check-out (1)
Checker (1)
Checking (3)
Checkout (1)
Checkweighers (10)
Cheese (16)
Chemical (272)
Cheque (1)
Cherries (1)
Chest (2)
Chestnuts (1)
Chick (2)
Chicken (3)
Child (35)
Children (9)
Chilled (5)
Chiller (36)
Chilling (3)
Chimes (1)
Chimney (8)
Chine (1)
Chip (98)
Chipper (6)
Chipping (1)
Chlorinators (4)
Chlorine (5)
Chn (1)
Chocolate (6)
Choke (1)
Chopper (6)
Christmas (3)
Chromatograph (6)
Chromatography (3)
Chuck (1)
Chunking (1)
Church (1)
Churners (1)
Churns (1)
Chutes (17)
Cigarette (2)
Cinema (3)
Cip (10)
Circuit (4)
Circuitry (9)
Circular (5)
Circulating (32)
Circulation (9)
Circumferential (1)
Citrus (5)
Civil (6)
Clad (1)
Cladding (1)
Clamps (2)
Clarification (14)
Clarifiers (19)
Clarinets (1)
Class (2)
Classification (13)
Classifiers (9)
Classifying (2)
Clay (17)
Clean (5)
Clean-in-place (10)
Cleaner (47)
Cleaning (138)
Cleansing (1)
Clear (2)
Clearance (1)
Climbing (5)
Clinchers (1)
Clinical (1)
Clinker (5)
Clip (20)
Clippers (1)
Clipping (4)
Clock (5)
Closed (2)
Closers (4)
Closing (14)
Clothes (4)
Clothing (18)
Club (32)
Cluster (2)
Clutches (2)
Cnc (18)
Cng (1)
Co-extruded (10)
Co-extruders (1)
Co-generation (14)
Co-ordinate (2)
Coaches (1)
Coagulation (1)
Coagulators (2)
Coal (90)
Coalescers (2)
Coarse (1)
Coastal (2)
Coasters (2)
Coat (2)
Coated (3)
Coaters (12)
Coating (101)
Coconut (1)
Code (15)
Codecs (1)
Coders (11)
Coding (21)
Coffee (63)
Coffin (1)
Cogeneration (0)
Coherence (1)
Coil (137)
Coiler (1)
Coin (5)
Coin-operated (10)
Coke (45)
Coking (4)
Cold (44)
Coldset (1)
Collar (1)
Collating (0)
Collators (1)
Collection (53)
Collector (20)
Collimators (1)
Colony (1)
Colorimeters (1)
Colour (16)
Coloured (1)
Colposcopes (1)
Column (30)
Comb (2)
Combination (7)
Combine (1)
Combined (15)
Combustion (1)
Comfort (2)
Commander (1)
Commercial (50)
Commission-based (1)
Commode (1)
Commodity (2)
Common (36)
Commonly (14)
Communication (41)
Commutators (1)
Compact (6)
Compacting (2)
Compaction (7)
Compactor (19)
Compactus (1)
Companion (2)
Compilers (1)
Complectors (1)
Component (12)
Composing (1)
Composition (1)
Compost (4)
Composting (1)
Compound (2)
Compressed (26)
Compression (37)
Compressor (108)
Computed (3)
Computer (71)
Computer-to-plate (1)
Computerised (7)
Concentrate (4)
Concentration (1)
Concentrator (5)
Concertina (3)
Conches (1)
Concourses (2)
Concrete (221)
Concreting (41)
Condensate (18)
Condensers (38)
Condensing (8)
Condensors (1)
Condition (1)
Conditioner (10)
Conditioning (36)
Conductivity (1)
Conductors (5)
Conduits (1)
Cone (9)
Conference (1)
Connected (3)
Connection (4)
Connectors (1)
Connects (1)
Conservation (6)
Consisting (1)
Consoles (6)
Constant (1)
Constructed (4)
Construction (180)
Contact (27)
Contained (0)
Container (77)
Containerised (1)
Containment (4)
Contaminant (1)
Content (1)
Continuous (22)
Contra (1)
Control (380)
Controlled (11)
Controller (39)
Convection (1)
Convector (1)
Convenience (18)
Conventional (12)
Conversion (17)
Converted (19)
Converters (5)
Convertible (1)
Converting (2)
Conveyers (3)
Conveying (8)
Conveyor (171)
Cook (4)
Cooked (1)
Cooker (28)
Cooking (10)
Cooktops (2)
Cookware (1)
Cool (7)
Coolant (2)
Cooled (1)
Cooler (51)
Cooling (108)
Coolpads (2)
Coops (1)
Coordinate (1)
Copper (3)
Copy (1)
Copying (1)
Copyright (1)
Cord (1)
Cordage (1)
Cordial (60)
Cordless (1)
Core (7)
Cork (1)
Corkers (1)
Corking (1)
Corkscrew (1)
Corneal (1)
Corner (1)
Cornets (1)
Cornice (35)
Correctors (1)
Correlators (1)
Corrugators (1)
Costumes (1)
Cots (2)
Cotton (35)
Count (4)
Counter (20)
Counterfeit (1)
Counterflow (3)
Counting (5)
Coupled (1)
Couplers (3)
Coupling (5)
Courier (13)
Courses (3)
Court (8)
Cover (26)
Covered (1)
Coverers (1)
Covering (32)
Cow (5)
Cpap (2)
Crabs (1)
Crac (1)
Crack (1)
Crackers (3)
Cradle (4)
Craft (2)
Crah (1)
Crane (48)
Crank (2)
Crash (4)
Crate (12)
Crc (1)
Cream (13)
Creamers (1)
Creasers (1)
Creation (1)
Creative (1)
Credenzas (2)
Credit (11)
Creels (1)
Crematorium (21)
Cremators (1)
Crimpers (1)
Crispers (1)
Crockery (3)
Croissant (1)
Crop (18)
Croppers (1)
Cross (11)
Crosscut (1)
Crossings (3)
Crown (1)
Crowning (1)
Crt (1)
Crucible (3)
Crude (13)
Cruise (2)
Cruisers (1)
Crumb (1)
Crumbers (1)
Crumble (1)
Crumpet (1)
Crunch (1)
Crush (4)
Crusher (31)
Crushing (30)
Crust (1)
Crutching (3)
Cryo (1)
Cryogenic (12)
Cryosurgical (2)
Crystallisation (19)
Crystallisers (4)
Csn (1)
Ctc (1)
Ctp (1)
Cubby (1)
Cubers (1)
Cubing (1)
Cuff (2)
Culler (1)
Cullet (3)
Culture (1)
Culverts (6)
Cup (6)
Cupboards (6)
Cupellation (1)
Cured (37)
Curers (1)
Curing (29)
Curl (1)
Current (7)
Curtain (13)
Curve (1)
Curved (1)
Curving (1)
Cushions (1)
Customer (14)
Cut (9)
Cut-up (1)
Cutlery (3)
Cutter (44)
Cutting (38)
Cyanide (1)
Cycle (14)
Cyclers (1)
Cyclone (23)
Cylinder (31)
Cylindrical (1)
Cymbals (1)
Cytometers (1)
Dairy (176)
Dam (19)
Damage (16)
Dampeners (1)
Damper (2)
Dance (2)
Dangerous (1)
Dat (3)
Data (20)
Date (7)
Day (1)
Daylight (1)
Dcs (1)
De-aerated (2)
De-bagging (1)
De-burring (1)
De-coiler (5)
De-coiling (1)
De-colourising (5)
De-coupling (1)
De-dusting (2)
De-fatting (2)
De-hackers (1)
De-hairing (1)
De-hiding (1)
De-husking (1)
De-palletisers (3)
De-rinders (1)
De-scaling (6)
De-sinewed (1)
De-stackers (1)
De-stoners (3)
De-waxing (2)
Deactivators (1)
Deadboxes (1)
Deaerators (1)
Dealer (1)
Debaggers (2)
Debagging (1)
Debarker (2)
Debarking (3)
Debearders (1)
Debittering (1)
Deblocking (1)
Deboned (1)
Deboners (1)
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Grape (19)
Table A
Name Effective Life Diminishing Value Rate Prime Cost Rate Date of Application
AGRICULTURE, FORESTRY AND FISHING: Fruit and tree nut growing: Fruit growing assets: Harvesting assets: Grape harvesters10 years 20.00% 10.00% 1 Jul 2008 Trailers (including grape chaser bins) 15 years 13.33% 6.67% 1 Jul 2008 Horticultural plants: Grape :Grape vines, dried15 years 13.33% 6.67% 1 Oct 2004 Grape vines, table15 years 13.33% 6.67% 1 Oct 2004 Grape vines, wine20 years 10.00% 5.00% 1 Oct 2004 MANUFACTURING: Spirit manufacturing: Distillation assets Stainless
steel stills (continuous/vacuum stills, marc stills producing grape
spirit, neutral spirit or potable ethanol [incorporating
analyser/stripping columns, purifier columns, rectifying columns,
condensers and dephlegmators/reflux condensers and methanol/fusel oil
isolators]) 25 years 8.00% 4.00% 1 Jul 2018 Wine and other alcoholic beverage manufacturing: Grape handling assets:Conveyors and elevators 15 years 13.33% 6.67% 1 Jul 2008 Crushers/destemmers 15 years 13.33% 6.67% 1 Jul 2008 Electronic scales (mobile) 10 years 20.00% 10.00% 1 Jul 2008 Grape bins (plastic)5 years 40.00% 20.00% 1 Jul 2008 Grape receival hoppers20 years 10.00% 5.00% 1 Jul 2008 Grape waste pits (concrete)20 years 10.00% 5.00% 1 Jul 2008 Presses: Basket 20 years 10.00% 5.00% 1 Jul 2008 Continuous (screw) 15 years 13.33% 6.67% 1 Jul 2008 Pneumatic (airbag) 15 years 13.33% 6.67% 1 Jul 2008 Weighbridges/weighers 20 years 10.00% 5.00% 1 Jul 2008 Support assets: Grape /wine testing equipment:Grape must analyzers10 years 20.00% 10.00% 1 Jul 2008 Laboratory - glassware 2 years 100.00% 50.00% 1 Jul 2008 Laboratory - other equipment 10 years 20.00% 10.00% 1 Jul 2008
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Source: TR 2022/1