ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Iron smelting and steel manufacturing:
Steel strip metallic coating assets:
Pot hardware (incorporating zinc roll frames and roll assemblies)13 years15.38%7.69%1 Jul 2010
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Trim and final shop assets:
Wheel alignment assets:
Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors)15 years13.33%6.67%1 Jul 2011
TRANSPORT, POSTAL AND WAREHOUSING:
Water transport and support services:
Port assets:
Control systems:
Control system assets - programmable logic controllers (PLCs) and hardware10 years20.00%10.00%1 Jul 2002
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Television broadcasting:
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit)12 years16.67%8.33%1 Jul 2005
Routing systems (incorporating control panels, hardware and switchers)11 years18.18%9.09%1 Jul 2005
Telecommunications services:
Mobile telecommunications assets:
Base station controller hardware10 years20.00%10.00%1 Jul 2002
Mobile switching centre hardware10 years20.00%10.00%1 Jul 2002
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
Stereoplotters - digital/softcopy (hardware only)10 years20.00%10.00%1 Jul 2015
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Tree climbing assets:
Climbing hardware (including carabineers, figure of 8 and lowering pullies)1 years200.00%100.00%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Podiatry services:
Podiatrists' assets:
Gait analysis assets:
Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)4 years50.00%25.00%1 Jul 2003
ARTS AND RECREATION SERVICES:
Casino operations:
Poker/gaming machines system hardware (used for monitoring)6 years33.33%16.67%1 Jul 2022
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Advertising signs:
Billboard assets:
Computer hardware - see Table B Computers

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Source: TR 2022/1