ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Paint and coatings manufacturing:
Ink factory plant20 years10.00%5.00%1 Jan 2001
Paint and coatings manufacturing assets:
Air compressors10 years20.00%10.00%1 Jul 2013
Bead mills20 years10.00%5.00%1 Jul 2013
Bulk storage tanks25 years8.00%4.00%1 Jul 2013
Control system assets10 years20.00%10.00%1 Jul 2013
Disperser and mixer motors15 years13.33%6.67%1 Jul 2013
Dispersers20 years10.00%5.00%1 Jul 2013
Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans)20 years10.00%5.00%1 Jul 2013
Filling and packing assets:
Conveyors15 years13.33%6.67%1 Jul 2013
Denesters10 years20.00%10.00%1 Jul 2013
Filling machines15 years13.33%6.67%1 Jul 2013
Filtration assets15 years13.33%6.67%1 Jul 2013
Labellers (including laser coders and label applicators)7 years28.57%14.29%1 Jul 2013
Printers7 years28.57%14.29%1 Jul 2013
Robotic palletisers10 years20.00%10.00%1 Jul 2013
Wrappers10 years20.00%10.00%1 Jul 2013
Gantry cranes25 years8.00%4.00%1 Jul 2013
Hoists10 years20.00%10.00%1 Jul 2013
Mixers20 years10.00%5.00%1 Jul 2013
Paint tinting and colour blending machines (manual and automatic)7 years28.57%14.29%1 Jul 2014
Piping assets:
Manifolds20 years10.00%5.00%1 Jul 2013
Meters10 years20.00%10.00%1 Jul 2013
Piping25 years8.00%4.00%1 Jul 2013
Pumps10 years20.00%10.00%1 Jul 2013
Racking:
External15 years13.33%6.67%1 Jul 2013
Internal20 years10.00%5.00%1 Jul 2013
Scales10 years20.00%10.00%1 Jul 2013
Spray booths15 years13.33%6.67%1 Jul 2013
Testing assets:
Air conditioning assets (including room units and split systems)8 years25.00%12.50%1 Jul 2013
Gloss meters10 years20.00%10.00%1 Jul 2013
Ovens15 years13.33%6.67%1 Jul 2013
Spectrometers10 years20.00%10.00%1 Jul 2013
Viscometers10 years20.00%10.00%1 Jul 2013
Vacuum lifters10 years20.00%10.00%1 Jul 2013
Non-ferrous metal casting:
Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium):
Paint line conveyors15 years13.33%6.67%1 Jan 2004
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Paint shop assets:
Booths and ovens:
Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers)20 years10.00%5.00%1 Jul 2011
Spray booths and combination spray booth baking ovens15 years13.33%6.67%1 Jul 2011
Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks)15 years13.33%6.67%1 Jul 2011
Infrared paint dryers7 years28.57%14.29%1 Jul 2011
Paint proportioning assets:
Electronic component proportioning systems10 years20.00%10.00%1 Jul 2011
Paint tinting and colour blending machines5 years40.00%20.00%1 Jul 2011
Trim and final shop assets:
Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets
Railway rolling stock manufacturing and repair services:
Maintenance and refurbishment assets:
Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters)15 years13.33%6.67%1 Jul 2014
Wooden furniture and upholstered seat manufacturing:
Spray booth assets:
Paint pumps5 years40.00%20.00%1 Jul 2022
RETAIL TRADE:
Other store-based retailing:
Paint tinting and colour blending machines (manual and automatic)7 years28.57%14.29%1 Jul 2014
OTHER SERVICES:
Automotive body, paint and interior repair n.e.c.:
Car wash and detailing assets:
Activation and entry station assets (including bay controllers, pay station assets and bank note change machines)10 years20.00%10.00%1 Jul 2009
Automatic car wash assets (including rollover and tunnel washes):
Friction washer system assets (including gantry, rails and arches and driers)10 years20.00%10.00%1 Jul 2009
Touch free pressure washer system assets (including gantry, rails and arches and driers)10 years20.00%10.00%1 Jul 2009
Car conveyor system assets (incorporating correlators, sensors, tracks and rails)15 years13.33%6.67%1 Jul 2009
Detailing assets:
Steam cleaners10 years20.00%10.00%1 Jul 2009
Vacuum cleaners10 years20.00%10.00%1 Jul 2009
Hand and self serve car wash assets:
Ceiling and wall booms10 years20.00%10.00%1 Jul 2009
Large vehicle wash assets:
Hoists20 years10.00%5.00%1 Jul 2009
Side brush cleaning system assets10 years20.00%10.00%1 Jul 2009
Support assets:
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2009
Plant room assets:
Air compressors
Compressors - reciprocating7 years28.57%14.29%1 Jul 2009
Compressors - screw10 years20.00%10.00%1 Jul 2009
Boilers20 years10.00%5.00%1 Jul 2009
Control systems10 years20.00%10.00%1 Jul 2009
Pumps12 years16.67%8.33%1 Jul 2009
Water treatment assets:
Filter system assets (including reverse osmosis)10 years20.00%10.00%1 Jul 2009
Tanks20 years10.00%5.00%1 Jul 2009
Vending machines5 years40.00%20.00%1 Jul 2009
Smash repair assets:
Air compressors10 years20.00%10.00%1 Jul 2009
Dust extraction systems:
Metal arms15 years13.33%6.67%1 Jul 2009
Stationary vacuum dust collection units5 years40.00%20.00%1 Jul 2009
Frame straightening assets:
Aligning benches15 years13.33%6.67%1 Jul 2009
Chassis measuring assets:
Computerised10 years20.00%10.00%1 Jul 2009
Manual10 years20.00%10.00%1 Jul 2009
Hoists20 years10.00%5.00%1 Jul 2009
Painting assets:
Buffing machines3 years66.67%33.33%1 Jul 2009
Infrared paint dryers:
Heating arches20 years10.00%5.00%1 Jul 2009
Mobile7 years28.57%14.29%1 Jul 2009
Sanders3 years66.67%33.33%1 Jul 2009
Spectrophotometers4 years50.00%25.00%1 Jul 2009
Spray bake ovens12 years16.67%8.33%1 Jul 2009
Spray guns3 years66.67%33.33%1 Jul 2009
Spray gun washing machines5 years40.00%20.00%1 Jul 2009
Vacuum dust collection mobile units3 years66.67%33.33%1 Jul 2009
Waste water filtering system assets:
Oil and water separators15 years13.33%6.67%1 Jul 2009
Pumps5 years40.00%20.00%1 Jul 2009
Tanks15 years13.33%6.67%1 Jul 2009
Water pressure cleaners3 years66.67%33.33%1 Jul 2009
Welders5 years40.00%20.00%1 Jul 2009
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Painting assets:
Paint agitators3 years66.67%33.33%1 Jul 2015

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Source: TR 2022/1