ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Grain mill product manufacturing:
Flour milling assets:
Quality control assets:
Test kitchen assets (including dough makers, breadmakers, ovens, provers)10 years20.00%10.00%1 Jul 2017
Guestroom assets:
Kitchen assets:
Bar refrigerators10 years20.00%10.00%1 Jul 2005
Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens)2 years100.00%50.00%1 Jul 2005
Crockery and cutlery4 years50.00%25.00%1 Jul 2005
Glassware2 years100.00%50.00%1 Jul 2005
Microwave ovens5 years40.00%20.00%1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):
Kitchen exhaust fans5 years40.00%20.00%1 Jul 2005
Residential property operators:
Kitchen assets:
Cook tops12 years16.67%8.33%1 Jul 2004
Crockery5 years40.00%20.00%1 Jul 2004
Cutlery5 years40.00%20.00%1 Jul 2004
Dishwashers8 years25.00%12.50%1 Jul 2019
Freezers12 years16.67%8.33%1 Jul 2004
Garbage disposal units10 years20.00%10.00%1 Jul 2004
Microwave ovens8 years25.00%12.50%1 Jul 2019
Ovens12 years16.67%8.33%1 Jul 2004
Range hoods12 years16.67%8.33%1 Jul 2004
Refrigerators12 years16.67%8.33%1 Jul 2004
Stoves12 years16.67%8.33%1 Jul 2004
Water filters, electrical15 years13.33%6.67%1 Jul 2004
Retirement village and accommodation for the aged operation:
Support assets:
Kitchen assets:
Blast chillers8 years25.00%12.50%1 Jul 2019
Bowl mixers10 years20.00%10.00%1 Jul 2019
Dishwashers8 years25.00%12.50%1 Jul 2019
Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves)10 years20.00%10.00%1 Jul 2019
Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers)10 years20.00%10.00%1 Jul 2019
Ice making machines10 years20.00%10.00%1 Jul 2019
Kitchen trolleys5 years40.00%20.00%1 Jul 2019
Small appliances (including blenders, food processors, meat slicers, stick mixers)4 years50.00%25.00%1 Jul 2019
Toasters6 years33.33%16.67%1 Jul 2019
Child care services:
Support assets:
Kitchen assets:
Dishwashers5 years40.00%20.00%1 Jul 2020
Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves)10 years20.00%10.00%1 Jul 2020
Grease traps10 years20.00%10.00%1 Jul 2020
Kitchen trolleys5 years40.00%20.00%1 Jul 2020
Microwave ovens5 years40.00%20.00%1 Jul 2020
Refrigerators/freezers10 years20.00%10.00%1 Jul 2020
Small appliances (including blenders, food processors, mixers and toasters)4 years50.00%25.00%1 Jul 2020

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Source: TR 2022/1