ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Other agriculture and fishing support services:
Pulse and seed processing assets:
Harvesting assets:
Headers - flex drapers/pea pluckers5 years40.00%20.00%1 Jul 2017
MANUFACTURING:
Iron smelting and steel manufacturing:
Plate mill assets:
Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves)20 years10.00%5.00%1 Jul 2010
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Gas capture assets:
Extraction assets (including wells, laterals and headers, and condensate systems)8 years25.00%12.50%1 Jul 2015

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