ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Mushroom growing:
Growing systems:
Shelves:
Other materials10 years20.00%10.00%1 Jul 2008
Other agriculture and fishing support services:
Pulse and seed processing assets:
Product and raw material handling and receiving assets:
Augers12 years16.67%8.33%1 Jul 2017
Chaser bins15 years13.33%6.67%1 Jul 2017
Crates:
Wooden5 years40.00%20.00%1 Jul 2017
Wooden (mesh reinforced)20 years10.00%5.00%1 Jul 2017
Elevators (including bucket elevators)15 years13.33%6.67%1 Jul 2017
Field bins10 years20.00%10.00%1 Jul 2017
Silos - conditioning20 years10.00%5.00%1 Jul 2017
Tubulators/Mobile belt conveyors/Belt shifters10 years20.00%10.00%1 Jul 2017
Weighbridges - See Table B Weighbridges
MINING:
Hydrometallurgy and Pyrometallurgy assets:
Pots and ladles used for molten materials30 years6.67%3.33%1 Jul 2003
Materials handling assets:
Belt magnets, samplers, metal detectors and analysers15 years13.33%6.67%1 Jul 2003
Bins, chutes, hoppers, bunkers and silos30 years6.67%3.33%1 Jul 2003
Bucket elevators25 years8.00%4.00%1 Jul 2003
Conveyors25 years8.00%4.00%1 Jul 2003
Feeders:
Generally (including apron and belt)20 years10.00%5.00%1 Jul 2003
Vibrating15 years13.33%6.67%1 Jul 2003
Fuel storage tanks30 years6.67%3.33%1 Jul 2003
Gas storage tanks and spheres25 years8.00%4.00%1 Jul 2003
Grizzly bars and scalpers25 years8.00%4.00%1 Jul 2003
Overhead cranes/gantries30 years6.67%3.33%1 Jul 2003
Stacks (chimney)30 years6.67%3.33%1 Jul 2003
Stockpile assets:
Reclaim tunnel flow valves and activators25 years8.00%4.00%1 Jul 2003
Stackers, reclaimers and stacker/reclaimers25 years8.00%4.00%1 Jul 2003
Train loaders30 years6.67%3.33%1 Jul 2003
Trippers/stackers and stacking conveyor systems25 years8.00%4.00%1 Jul 2003
Tunnel vent and exhaust fans15 years13.33%6.67%1 Jul 2003
Water recycling facilities20 years10.00%5.00%1 Jul 2003
Water storage tanks30 years6.67%3.33%1 Jul 2003
Weighing machines (including weighers for feeders and conveyors)20 years10.00%5.00%1 Jul 2004
Coal mining:
Materials handling assets:
Bins, chutes, hoppers, silos and storage bunkers30 years6.67%3.33%1 Jul 2003
Bucket elevators25 years8.00%4.00%1 Jul 2003
Conveyors25 years8.00%4.00%1 Jul 2003
Feeders:
Generally (including apron and belt feeders)20 years10.00%5.00%1 Jul 2003
Vibrating feeders15 years13.33%6.67%1 Jul 2003
Stockpile spraying system20 years10.00%5.00%1 Jul 2003
Stockpile stackers, reclaimers and stacker reclaimers:
Generally (including all machinery)25 years8.00%4.00%1 Jul 2003
Reclaim tunnels25 years8.00%4.00%1 Jul 2003
Trippers/stackers25 years8.00%4.00%1 Jul 2003
Iron ore mining:
Materials handling assets:
Feeders:
Vibrating10 years20.00%10.00%1 Jan 2006
Mineral sand mining:
Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers)30 years6.67%3.33%1 Jan 2003
Construction material mining:
Control systems (for conveying, crushing and screening assets)10 years20.00%10.00%1 Jul 2003
Conveyors:
Gravity take-up25 years8.00%4.00%1 Jul 2003
Screw take-up15 years13.33%6.67%1 Jul 2003
Crushers:
Generally20 years10.00%5.00%1 Jul 2003
Mobile (track or wheel mounted machinery including screening and conveying components)15 years13.33%6.67%1 Jul 2003
Cyclones15 years13.33%6.67%1 Jul 2003
Dredges20 years10.00%5.00%1 Jul 2009
Drill rigs8 years25.00%12.50%1 Jul 2003
Electrical switching assets20 years10.00%5.00%1 Jul 2003
Graders15 years13.33%6.67%1 Jul 2003
Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900)
Hydraulic oversize rock breakers (mounted above primary crusher)8 years25.00%12.50%1 Jul 2003
Material handling assets (including chutes, feeders, hoppers, product bins and surge bins)20 years10.00%5.00%1 Jul 2003
Pug mills15 years13.33%6.67%1 Jul 2003
Screening assets12 years16.67%8.33%1 Jul 2003
Wheel loaders10 years20.00%10.00%1 Jul 2003
Wire saws10 years20.00%10.00%1 Jul 2003
MANUFACTURING:
Meat processing:
Rendering plant:
Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins)15 years13.33%6.67%1 Jan 2001
Cured meat and smallgoods manufacturing:
Raw material preparation and receiving assets:
Brine/pickle preparation system assets15 years13.33%6.67%1 Jul 2016
Carton lifters and pallet lifters10 years20.00%10.00%1 Jul 2016
Carton shredding/stripping machines10 years20.00%10.00%1 Jul 2016
Curing machines17 years11.76%5.88%1 Jul 2016
Decartoning machines10 years20.00%10.00%1 Jul 2016
Floor scales (platform scales)10 years20.00%10.00%1 Jul 2016
Thawing assets (including defrosters, tempering systems and thawers)15 years13.33%6.67%1 Jul 2016
Fruit and vegetable processing:
Dried fruit (other than sun-dried) manufacturing assets:
Product and raw material handling assets:
Bins10 years20.00%10.00%1 Jul 2018
Bin tippers15 years13.33%6.67%1 Jul 2018
Conveyors and elevators15 years13.33%6.67%1 Jul 2018
Grain mill product manufacturing:
Flour milling assets:
Product and raw material handling and receiving assets:
Conveyors (including belt, chain, drag, screw)15 years13.33%6.67%1 Jul 2017
Elevators20 years10.00%5.00%1 Jul 2017
Silos:
Concrete50 years4.00%2.00%1 Jan 2004
Conditioning/sealed20 years10.00%5.00%1 Jul 2017
Flexible10 years20.00%10.00%1 Jul 2017
Galvanised30 years6.67%3.33%1 Jan 2004
Steel40 years5.00%2.50%1 Jan 2004
Weighbridges - see Table B Weighbridges
Rice milling assets:
Product and raw material handling and receiving assets:
Augers, conveyors and elevators15 years13.33%6.67%1 Jul 2017
Cereal and pasta product manufacturing:
Ancillary assets:
Blowers and fans:
Used in materials handling15 years13.33%6.67%1 Jul 2008
Product and raw material receiving and handling assets:
Aspirators20 years10.00%5.00%1 Jul 2008
Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc):
Mild and stainless steel15 years13.33%6.67%1 Jul 2008
Others (including plastic and fibreglass)10 years20.00%10.00%1 Jul 2008
Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders)15 years13.33%6.67%1 Jul 2008
Conveyors (including belt, bucket, roller and screw conveyors)15 years13.33%6.67%1 Jul 2008
Silos:
Steel30 years6.67%3.33%1 Jul 2008
Used for flour (semolina)25 years8.00%4.00%1 Jul 2008
Storage tanks (including jacketed tanks)20 years10.00%5.00%1 Jul 2008
Tipping stations (tote bin dumpers)15 years13.33%6.67%1 Jul 2008
Prepared animal and bird feed manufacturing:
Pet food manufacturing assets:
Raw material receiving, storage and handling assets:
Chutes15 years13.33%6.67%1 Jul 2013
Conveyors (including belt, chain, drag, screw and walking beam conveyors)15 years13.33%6.67%1 Jul 2013
Elevators and distributors (including bucket and transfer elevators)15 years13.33%6.67%1 Jul 2013
Hoppers (including batch and weigh hoppers)15 years13.33%6.67%1 Jul 2013
Receival assets15 years13.33%6.67%1 Jul 2013
Screw and weigh belt feeders10 years20.00%10.00%1 Jul 2013
Silos20 years10.00%5.00%1 Jul 2013
Storage bins20 years10.00%5.00%1 Jul 2013
Tanks (including holding, liquid storage and water)20 years10.00%5.00%1 Jul 2013
Support assets:
Bins (including tippers and raw material bins)15 years13.33%6.67%1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Batching, grinding and mixing assets:
Bins (including mash, outloading, surge, supply and raw material bins)30 years6.67%3.33%1 Jul 2012
Raw material receiving, storage and handling assets:
Augers10 years20.00%10.00%1 Jul 2012
Bulkheads20 years10.00%5.00%1 Jul 2012
Chutes, deadboxes and diverters10 years20.00%10.00%1 Jul 2012
Conveyors (including belt, drag, grain and screw conveyors)15 years13.33%6.67%1 Jul 2012
Elevators and distributors (including bucket and transfer elevators)15 years13.33%6.67%1 Jul 2012
Grain cleaning and shifting assets (including grain blowers and grain shifters)15 years13.33%6.67%1 Jul 2012
Grain transfer drag chains15 years13.33%6.67%1 Jul 2012
Portable conveying assets (including augers and belt conveyors)5 years40.00%20.00%1 Jul 2012
Receival pits30 years6.67%3.33%1 Jul 2012
Rotary and slide gates10 years20.00%10.00%1 Jul 2012
Silos30 years6.67%3.33%1 Jul 2012
Storage bins20 years10.00%5.00%1 Jul 2012
Other food product manufacturing n.e.c.:
Coffee processing assets:
Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)15 years13.33%6.67%1 Jul 2012
Peanut processing assets:
Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors)15 years13.33%6.67%1 Jul 2009
Tea processing assets:
Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors)15 years13.33%6.67%1 Jul 2012
Plywood and veneer manufacturing:
Materials handling assets (including belt, chain and screw conveyors)20 years10.00%5.00%1 Jan 2005
Reconstituted wood product manufacturing:
Materials handling assets (including belt, chain and screw conveyors)20 years10.00%5.00%1 Jan 2005
Sanitary paper product manufacturing:
Support assets:
Laboratory assets (including quality control and material testing assets)10 years20.00%10.00%1 Jul 2013
Material handling assets (including conveyors, elevators, hoists, feeders and hoppers)15 years13.33%6.67%1 Jul 2013
Basic inorganic chemical manufacturing:
Sulphuric acid plant:
Acid chambers (irrespective of raw material used)20 years10.00%5.00%1 Jan 2001
Human pharmaceutical and medicinal product manufacturing:
Raw material storage and dispensing assets:
Demountable strong rooms20 years10.00%5.00%1 Jan 2004
Dispensing booths and associated air filtration systems10 years20.00%10.00%1 Jan 2004
Laminar flow benches and biohazard cabinets8 years25.00%12.50%1 Jan 2004
Safes20 years10.00%5.00%1 Jan 2004
Weighing scales10 years20.00%10.00%1 Jan 2004
Polymer film and sheet packaging material manufacturing:
Extrusion assets:
Extruder dies15 years13.33%6.67%1 Jul 2014
Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies)20 years10.00%5.00%1 Jul 2014
Heat exchangers15 years13.33%6.67%1 Jul 2014
Laminating machines20 years10.00%5.00%1 Jul 2014
Packaging assets:
Labelling machines7 years28.57%14.29%1 Jul 2014
Palletisers12 years16.67%8.33%1 Jul 2014
Wrapping machines (including shrink and stretch wrappers)10 years20.00%10.00%1 Jul 2014
Pouch and bag making machines10 years20.00%10.00%1 Jul 2014
Printing assets - see Table A Printing (16110)
Racking machines25 years8.00%4.00%1 Jul 2014
Recycling machines10 years20.00%10.00%1 Jul 2014
Resin preparation assets (including hoppers mixers/blenders and weigh batchers)15 years13.33%6.67%1 Jul 2014
Slitting machines and perforation units15 years13.33%6.67%1 Jul 2014
Support assets:
Air compressors and receivers15 years13.33%6.67%1 Jul 2014
Boilers20 years10.00%5.00%1 Jul 2014
Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs))10 years20.00%10.00%1 Jul 2014
Jib cranes15 years13.33%6.67%1 Jul 2014
Laboratory assets:
Generally15 years13.33%6.67%1 Jul 2014
Laboratory analysers10 years20.00%10.00%1 Jul 2014
Silos25 years8.00%4.00%1 Jul 2014
Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps)10 years20.00%10.00%1 Jul 2014
Cement manufacturing:
Milling assets (used for raw material and cement milling including gearbox and drives):
Ball mills (including dryer systems and separators/classifiers where incorporated in the mill)25 years8.00%4.00%1 Jul 2011
Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill)20 years10.00%5.00%1 Jul 2011
Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill)25 years8.00%4.00%1 Jul 2011
Roller presses20 years10.00%5.00%1 Jul 2011
Separators/classifiers (including single and multi cyclones)15 years13.33%6.67%1 Jul 2011
Quarrying assets:
Construction material mining assets - see Table A Construction material mining (09110 to 09190)
Support assets:
Testing equipment:
Raw material analysers5 years40.00%20.00%1 Jul 2011
Iron smelting and steel manufacturing:
Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets:
Flux making assets:
Raw material crushers and ball mills15 years13.33%6.67%1 Jul 2010
Materials handling assets:
Air blowers15 years13.33%6.67%1 Jul 2010
Bins20 years10.00%5.00%1 Jul 2010
Bucket elevators20 years10.00%5.00%1 Jul 2010
Conveyor systems (incorporating structures, belts, gearboxes and motors)20 years10.00%5.00%1 Jul 2010
Cyclones10 years20.00%10.00%1 Jul 2010
Hoppers, weigh hoppers, chutes, silos20 years10.00%5.00%1 Jul 2010
Scrap metal buckets, skips and stands20 years10.00%5.00%1 Jul 2010
Screens and weighing systems15 years13.33%6.67%1 Jul 2010
Vibro feeders15 years13.33%6.67%1 Jul 2010
Vibrators15 years13.33%6.67%1 Jul 2010
Weighbridges (incorporating load cells)20 years10.00%5.00%1 Jul 2010
Blast furnace assets:
Materials handling assets:
Furnace charging bins15 years13.33%6.67%1 Jul 2010
Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors)20 years10.00%5.00%1 Jul 2010
Furnace charging skip hoist20 years10.00%5.00%1 Jul 2010
Furnace charging skip tracks30 years6.67%3.33%1 Jul 2010
Furnace charging skips15 years13.33%6.67%1 Jul 2010
Screens and weighing systems15 years13.33%6.67%1 Jul 2010
Torpedo cars17 years11.76%5.88%1 Jul 2010
Coke making assets:
Materials handling assets:
Bins (including furnace coke, dust disposal bins)20 years10.00%5.00%1 Jul 2009
Conveyor systems (incorporating structures, belts, gearboxes and motors)15 years13.33%6.67%1 Jul 2009
Conveyor systems transfer houses15 years13.33%6.67%1 Jul 2009
Feed bunkers15 years13.33%6.67%1 Jul 2009
Motorised feeders15 years13.33%6.67%1 Jul 2009
Pellet making assets:
Materials handling assets:
Conveyor systems (incorporating structures, belts, gearboxes and motors):
Conveyors to and from balling drums20 years10.00%5.00%1 Jul 2010
Filter cake conveyors20 years10.00%5.00%1 Jul 2010
Finished pellet conveyor20 years10.00%5.00%1 Jul 2010
Flux bins20 years10.00%5.00%1 Jul 2010
Roller feeders10 years20.00%10.00%1 Jul 2010
Table feeders10 years20.00%10.00%1 Jul 2010
Vibrating feeders10 years20.00%10.00%1 Jul 2010
Weigh feeders10 years20.00%10.00%1 Jul 2010
Primary metal product casting assets:
Materials handling assets:
Conveyor systems (including structures, belts, gearboxes and motors)20 years10.00%5.00%1 Jul 2010
Mould powder bins23 years8.70%4.35%1 Jul 2010
Screw feeders15 years13.33%6.67%1 Jul 2010
Sinter making assets:
Materials handling assets:
Belt weighers5 years40.00%20.00%1 Jul 2009
Bins:
Coke bins15 years13.33%6.67%1 Jul 2009
Ore bins23 years8.70%4.35%1 Jul 2009
Sinter bins17 years11.76%5.88%1 Jul 2009
Chutes15 years13.33%6.67%1 Jul 2009
Conveyor systems (incorporating structures, belts, gearboxes and motors)17 years11.76%5.88%1 Jul 2009
Feeders:
Coke15 years13.33%6.67%1 Jul 2009
Ore23 years8.70%4.35%1 Jul 2009
Sinter17 years11.76%5.88%1 Jul 2009
Weigh feeders:
Coke15 years13.33%6.67%1 Jul 2009
Ore23 years8.70%4.35%1 Jul 2009
Steel railway track product manufacturing assets:
Steel railway clip manufacturing assets:
Materials handling assets:
Conveyor systems20 years10.00%5.00%1 Jul 2011
Hoppers20 years10.00%5.00%1 Jul 2011
Racks for storage20 years10.00%5.00%1 Jul 2011
Weigh scales15 years13.33%6.67%1 Jul 2011
Aluminium smelting:
Materials handling assets:
Anode transport vehicles and hot metal carriers10 years20.00%10.00%1 Jan 2003
Generally (including conveyors, silos and stockpile reclaiming assets)30 years6.67%3.33%1 Jan 2003
Non-ferrous metal casting:
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium):
Materials handling conveyors10 years20.00%10.00%1 Jan 2004
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Water supply:
Assets used by irrigation water providers:
Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair)80 years2.50%1.25%1 Jan 2005
Assets used in water supply:
Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair)80 years2.50%1.25%1 Jan 2005
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Air compressors and receivers7 years28.57%14.29%1 Jul 2014
Balers7 years28.57%14.29%1 Jul 2014
Ballistic separators10 years20.00%10.00%1 Jul 2014
Bins:
Bins generally (including metal bins)7 years28.57%14.29%1 Jul 2014
Compactor bins6 years33.33%16.67%1 Jul 2014
Mobile bins (including rubbish bins)5 years40.00%20.00%1 Jul 2014
Bunkers10 years20.00%10.00%1 Jul 2014
CCTV and security systems4 years50.00%25.00%1 Jul 2014
Chippers and shredders7 years28.57%14.29%1 Jul 2014
Control systems10 years20.00%10.00%1 Jul 2014
Conveyors and conveyor systems:
Bounce conveyors and feeders10 years20.00%10.00%1 Jul 2014
Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors)9 years22.22%11.11%1 Jul 2014
Hand sort conveyors10 years20.00%10.00%1 Jul 2014
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2014
Ducted air transfer system assets10 years20.00%10.00%1 Jul 2014
Dust collectors12 years16.67%8.33%1 Jul 2014
Eddy current separators7 years28.57%14.29%1 Jul 2014
Excavators and front end loaders5 years40.00%20.00%1 Jul 2014
Fans10 years20.00%10.00%1 Jul 2014
Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox)5 years40.00%20.00%1 Jul 2014
Ferrous and magnetic separators10 years20.00%10.00%1 Jul 2014
Food separation and screening assets10 years20.00%10.00%1 Jul 2014
Forklifts5 years40.00%20.00%1 Jul 2014
Glass breakers and crushers6 years33.33%16.67%1 Jul 2014
Hoppers7 years28.57%14.29%1 Jul 2014
Leachate pumps and filters10 years20.00%10.00%1 Jul 2014
Lifting assets (including pallet jacks)10 years20.00%10.00%1 Jul 2014
Optical sorters5 years40.00%20.00%1 Jul 2014
Screen separators10 years20.00%10.00%1 Jul 2014
Sweepers and scrubbers10 years20.00%10.00%1 Jul 2014
Trommels (incorporating wheels, motors and gearboxes):
Fixed7 years28.57%14.29%1 Jul 2014
Portable7 years28.57%14.29%1 Jul 2014
Vacuum extraction and cleaning assets10 years20.00%10.00%1 Jul 2014
Vibrating screen separators10 years20.00%10.00%1 Jul 2014
Waste compactors9 years22.22%11.11%1 Jul 2014
Weighbridges15 years13.33%6.67%1 Jul 2014
TRANSPORT, POSTAL AND WAREHOUSING:
Courier pick-up and delivery services:
Materials handling equipment:
Ball transfer mats and castor decks20 years10.00%5.00%1 Jul 2011
Control systems and control system assets10 years20.00%10.00%1 Jul 2016
Conveyors (including shoe sorters)15 years13.33%6.67%1 Jul 2011
Forklifts - see Table B
Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets)15 years13.33%6.67%1 Jul 2016
Scissor lifts10 years20.00%10.00%1 Jul 2015
Storage racks20 years10.00%5.00%1 Jul 2011
Trolleys, freight barrows, cages and bins10 years20.00%10.00%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