ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
CONSTRUCTION:
Surveying assets (including levels) - see Table A Surveying and mapping services (69220)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
Airborne imaging (cameras)7 years28.57%14.29%1 Jul 2015
Automatic optical levels (dumpy levels)7 years28.57%14.29%1 Jul 2015
Controllers4 years50.00%25.00%1 Jul 2015
Digital (electronic) levels5 years40.00%20.00%1 Jul 2015
Echo sounders5 years40.00%20.00%1 Jul 2015
GNSS/GIS handhelds (asset receivers)3 years66.67%33.33%1 Jul 2015
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS)5 years40.00%20.00%1 Jul 2015
Ground imaging (pole cameras)5 years40.00%20.00%1 Jul 2015
Laser detectors/receivers (rod-eye receivers)4 years50.00%25.00%1 Jul 2015
Laser distance measurers/meters (DISTOs)4 years50.00%25.00%1 Jul 2015
Laser levels:
Grade laying (dial-in grade)6 years33.33%16.67%1 Jul 2015
Laser plummets5 years40.00%20.00%1 Jul 2015
Line and plumb/point and cross line4 years50.00%25.00%1 Jul 2015
Pipe laying6 years33.33%16.67%1 Jul 2015
Rotating6 years33.33%16.67%1 Jul 2015
Tunnelling and plumbing6 years33.33%16.67%1 Jul 2015
Laser scanners - 3D (high definition surveying) - ground LIDAR5 years40.00%20.00%1 Jul 2015
Laser scanners - vehicle mounted - ground LIDAR5 years40.00%20.00%1 Jul 2015
LIDAR (airborne)7 years28.57%14.29%1 Jul 2015
Rail surveying assets:
Mobile rail surveying equipment5 years40.00%20.00%1 Jul 2015
Platform clearance gauges6 years33.33%16.67%1 Jul 2015
Rail profile gauges6 years33.33%16.67%1 Jul 2015
Stereoplotters - digital/softcopy (hardware only)10 years20.00%10.00%1 Jul 2015
Tablets4 years50.00%25.00%1 Jul 2015
Theodolites (digital)7 years28.57%14.29%1 Jul 2015
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations)5 years40.00%20.00%1 Jul 2015
Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets)5 years40.00%20.00%1 Jul 2015
Unmanned aerial vehicles (drones/remotely piloted aircraft):
Fixed wing3 years66.67%33.33%1 Jul 2015
Rotary wing2 years100.00%50.00%1 Jul 2015
Unmanned surface vehicles4 years50.00%25.00%1 Jul 2015
Utility locator (underground service locator) assets:
Ground penetrating radars (GPRs)5 years40.00%20.00%1 Jul 2015
Magnetic locators5 years40.00%20.00%1 Jul 2015
Service locators5 years40.00%20.00%1 Jul 2015
Signal generators5 years40.00%20.00%1 Jul 2015
Signal tracer for locators4 years50.00%25.00%1 Jul 2015
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Office furniture, freestanding:
Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type):
Metal20 years10.00%5.00%1 Jul 2005
Timber/laminated15 years13.33%6.67%1 Jul 2005

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Source: TR 2022/1