ATO Depreciation Rates 2021 • Gutters

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
AGRICULTURE, FORESTRY AND FISHING:
Vegetable growing (under cover):
Hydroponic growing assets (including cut flower growing):
Hanging gutters	10 years	20.00%	10.00%	1 Jul 2007
ARTS AND RECREATION SERVICES:
Sports and physical recreation venues, grounds and facilities operations n.e.c.:
Bowling centres (plant and equipment):
Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals)	13 ⅓ years	15.00%	7.50%	1 Jan 2001

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ATO Depreciation Rates 2023