ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Ready-mixed concrete manufacturing:
Fuel storage assets:
Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles)10 years20.00%10.00%1 Jul 2014
WHOLESALE TRADE:
Petroleum product wholesaling:
Bulk fuel regional depot assets (excluding LPG assets):
Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems)10 years20.00%10.00%1 Jul 2010
Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems)10 years20.00%10.00%1 Jul 2010
RETAIL TRADE:
Fuel retailing:
Gasoline and diesoline assets:
Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems)10 years20.00%10.00%1 Jul 2010
Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems7 years28.57%14.29%1 Jul 2010
LPG assets:
LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets)10 years20.00%10.00%1 Jul 2010
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Television broadcasting:
Monitors:
Video monitors:
LCD and Plasma monitors5 years40.00%20.00%1 Jul 2005
ARTS AND RECREATION SERVICES:
Casino operations:
Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions)5 years40.00%20.00%1 Jul 2022

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Source: TR 2022/1