ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Guestroom assets:
Laundry assets in guestrooms:
Clothes dryers7 years28.57%14.29%1 Jul 2005
Irons and ironing boards3 years66.67%33.33%1 Jul 2005
Washing machines7 years28.57%14.29%1 Jul 2005
Laundry assets used by hotel/motel operators:
Dryers10 years20.00%10.00%1 Jul 2005
Linen bins15 years13.33%6.67%1 Jul 2005
Pressers15 years13.33%6.67%1 Jul 2005
Roller irons20 years10.00%5.00%1 Jul 2005
Washing machines10 years20.00%10.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Laundry assets:
Clothes dryers7 years28.57%14.29%1 Jul 2019
Ironing boards, freestanding5 years40.00%20.00%1 Jul 2019
Irons5 years40.00%20.00%1 Jul 2004
Washing machines8 years25.00%12.50%1 Jul 2019
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Support assets:
Laundry assets:
Dryers12 years16.67%8.33%1 Jul 2019
Spring loaded trolleys10 years20.00%10.00%1 Jul 2019
Washing machines12 years16.67%8.33%1 Jul 2019
Child care services:
Support assets:
Laundry assets:
Dryers5 years40.00%20.00%1 Jul 2020
Washing machines5 years40.00%20.00%1 Jul 2020
OTHER SERVICES:
Laundry and dry cleaning services:
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)5 years40.00%20.00%1 Jul 2010
Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines)5 years40.00%20.00%1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers)5 years40.00%20.00%1 Jul 2010
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)3 years66.67%33.33%1 Jul 2010
Others (including walk behind and self-contained carpet extractors)5 years40.00%20.00%1 Jul 2010
Truck or van mounted10 years20.00%10.00%1 Jul 2010
Vacuum cleaners:
Backpack and pull along machines3 years66.67%33.33%1 Jul 2010
Other portable cleaners (including upright machines)5 years40.00%20.00%1 Jul 2010
Dry cleaning and laundry assets:
Dry cleaning machines12 years16.67%8.33%1 Jul 2011
Washers:
Continuous batch washer systems (including washers, moisture extraction units and dryers)17 years11.76%5.88%1 Jul 2011
Extractors, standalone12 years16.67%8.33%1 Jul 2011
Drying assets:
Tumble dryers, standalone12 years16.67%8.33%1 Jul 2011
Tunnel dryers and garment finishers (including steam cabinets)15 years13.33%6.67%1 Jul 2011
Finishing assets:
Flatwork processing assets (including automatic pickers, feeders, folders and stackers)13 years15.38%7.69%1 Jul 2011
Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons)10 years20.00%10.00%1 Jul 2011
Presses (including flat, utility and scissor legger presses):
Air operated, semi automatic15 years13.33%6.67%1 Jul 2011
Manual20 years10.00%5.00%1 Jul 2011
Roller ironers17 years11.76%5.88%1 Jul 2011
Support assets:
Air vacuum units, standalone10 years20.00%10.00%1 Jul 2011
Control systems10 years20.00%10.00%1 Jul 2011
Heat seal machines for labelling laundry items10 years20.00%10.00%1 Jul 2011
Hot water systems12 years16.67%8.33%1 Jul 2011
Ironing and spotting boards and tables:
Vacuum operated10 years20.00%10.00%1 Jul 2011
Non vacuum operated15 years13.33%6.67%1 Jul 2011
Laundry handling assets:
Conveyors and garment sorting and storage systems15 years13.33%6.67%1 Jul 2011
Hoppers20 years10.00%5.00%1 Jul 2011
Monorail and bag loading systems20 years10.00%5.00%1 Jul 2011
Tipplers10 years20.00%10.00%1 Jul 2011
Pipes20 years10.00%5.00%1 Jul 2011
Soap dispenser machines20 years10.00%5.00%1 Jul 2011
Trolleys and bins:
Generally10 years20.00%10.00%1 Jul 2011
Stainless steel15 years13.33%6.67%1 Jul 2011
Waste water treatment and recycling system assets:
Filters (including carbon and sand)10 years20.00%10.00%1 Jul 2011
Lint shakers (including circular vibratory screens)20 years10.00%5.00%1 Jul 2011
Ozone generators and UV sterilisers7 years28.57%14.29%1 Jul 2011
Pumps5 years40.00%20.00%1 Jul 2011
Tanks20 years10.00%5.00%1 Jul 2011

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