ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Air compressors and receivers7 years28.57%14.29%1 Jul 2015
Balers7 years28.57%14.29%1 Jul 2015
Bins:
Bins generally (including metal bins)7 years28.57%14.29%1 Jul 2015
Compactor bins6 years33.33%16.67%1 Jul 2015
Mobile bins (including rubbish bins)5 years40.00%20.00%1 Jul 2015
Bulk fuel above ground tanks20 years10.00%5.00%1 Jul 2015
Bulldozers and drotts (including landfill compaction assets)5 years40.00%20.00%1 Jul 2015
CCTV and security systems4 years50.00%25.00%1 Jul 2015
Concrete crushing assets15 years13.33%6.67%1 Jul 2015
Dust and odour control assets12 years16.67%8.33%1 Jul 2015
Excavators and front end loaders5 years40.00%20.00%1 Jul 2015
Fans10 years20.00%10.00%1 Jul 2015
Forklifts used in waste handling5 years40.00%20.00%1 Jul 2015
Forklifts not used in waste handling11 years18.18%9.09%1 Jul 2015
Gas capture assets:
Extraction assets (including wells, laterals and headers, and condensate systems)8 years25.00%12.50%1 Jul 2015
Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks)7 ½ years26.67%13.33%1 Jul 2015
Flare stacks - continuous use15 years13.33%6.67%1 Jul 2015
Flare stacks - standby stacks7 ½ years26.67%13.33%1 Jul 2015
Monitoring systems (excluding wells)5 years40.00%20.00%1 Jul 2015
Off-site monitoring wells15 years13.33%6.67%1 Jul 2015
Green waste mulchers and shredders7 years28.57%14.29%1 Jul 2015
Hoppers7 years28.57%14.29%1 Jul 2015
Push pits15 years13.33%6.67%1 Jul 2015
Sweepers - road sweepers10 years20.00%10.00%1 Jul 2015
Transfer trailers10 years20.00%10.00%1 Jul 2015
Water treatment systems10 years20.00%10.00%1 Jul 2015
Weighbridges15 years13.33%6.67%1 Jul 2015

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Source: TR 2022/1