ATO Depreciation Rates 2021 • Park

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
ARTS AND RECREATION SERVICES:
Nature reserves and conservation parks operation:
Parks and gardens:
Lion parks:
Animal cages and sheds	20 years	10.00%	5.00%	1 Jan 2001
Animal huts	10 years	20.00%	10.00%	1 Jan 2001
Planetarium domes	33 ⅓ years	6.00%	3.00%	1 Jan 2001
Sea life centres:
Fibreglass aquarium tanks	20 years	10.00%	5.00%	1 Jan 2001
Ketches	13 ⅓ years	15.00%	7.50%	1 Jan 2001
TV audio systems	10 years	20.00%	10.00%	1 Jan 2001
Amusement parks and centres operation and amusement and other recreational activities n.e.c.:
Amusement machines and equipment:
Coin-operated amusement machines:
Children's rides	5 years	40.00%	20.00%	1 Jul 2001
Convertible video games/simulators (cabinet)	5 ½ years	36.36%	18.18%	1 Jul 2001
Dedicated video games/simulators	3 ½ years	57.14%	28.57%	1 Jul 2001
Interchangeable video game kits	1 years	200.00%	100.00%	1 Jul 2001
Juke boxes (CD)	10 years	20.00%	10.00%	1 Jul 2001
Photo-image machines	3 ½ years	57.14%	28.57%	1 Jul 2001
Pinball machines	3 ½ years	57.14%	28.57%	1 Jul 2001
Pool/billiard tables	10 years	20.00%	10.00%	1 Jul 2001
Redemption games (prizes/tickets)	5 ½ years	36.36%	18.18%	1 Jul 2001
Table games (including air hockey, soccer etc)	5 ½ years	36.36%	18.18%	1 Jul 2001
Billiard tables	40 years	5.00%	2.50%	1 Jan 2001
Rides and devices (fixed or mobile):
Chair-o-planes	15 years	13.33%	6.67%	1 Jan 2002
Children's indoor soft playgrounds	5 years	40.00%	20.00%	1 Jan 2002
Children's rides (designed for the carriage of children less than 8 years old)	15 years	13.33%	6.67%	1 Jan 2002
Ferris wheels	25 years	8.00%	4.00%	1 Jan 2002
Free falls (including giant drop and tower of terror)	25 years	8.00%	4.00%	1 Jan 2002
Inflatables (including jumping castles)	5 years	40.00%	20.00%	1 Jan 2002
Overhead transit devices (including chair lifts and cabin lifts)	25 years	8.00%	4.00%	1 Jan 2002
Roller coasters:
Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse)	25 years	8.00%	4.00%	1 Jan 2002
Powered (including tornado)	15 years	13.33%	6.67%	1 Jan 2002
Round rides with or without additional motions (including merry-go-rounds)	15 years	13.33%	6.67%	1 Jan 2002
Self-drive non-powered gravity rides (including toboggans and bob-sleds):
Track	20 years	10.00%	5.00%	1 Jan 2002
Vehicle	5 years	40.00%	20.00%	1 Jan 2002
Self-drive powered rides (including dodgems and go-karts):
Track	15 years	13.33%	6.67%	1 Jan 2002
Vehicle	5 years	40.00%	20.00%	1 Jan 2002
Simulators	10 years	20.00%	10.00%	1 Jan 2002
Swinging rides (including pirate ship, spaceloop, and rainbow)	15 years	13.33%	6.67%	1 Jan 2002
Trains, tracked or trackless (including tractor trains and miniature railways)	10 years	20.00%	10.00%	1 Jan 2002
Water rides	20 years	10.00%	5.00%	1 Jan 2002
Water slides (gravity powered)	20 years	10.00%	5.00%	1 Jan 2002
Golf courses (miniature):
Carpets on stairways	3 years	66.67%	33.33%	1 Jan 2001
Lighting plant, electric motors, moving parts	20 years	10.00%	5.00%	1 Jan 2001
Lighting standards	40 years	5.00%	2.50%	1 Jan 2001
Marina operation:
Boat cradles	10 years	20.00%	10.00%	1 Jul 2002
Boat storage racks	10 years	20.00%	10.00%	1 Jul 2002
Forklifts	11 years	18.18%	9.09%	1 Jul 2002
Marina - wet berths (incorporating piling, decking and floating pontoons)	20 years	10.00%	5.00%	1 Jul 2002
Mooring buoys	10 years	20.00%	10.00%	1 Jul 2002
Travel lifts	15 years	13.33%	6.67%	1 Jul 2002
Shuffle boards	10 years	20.00%	10.00%	1 Jan 2001
Space theatre domes	33 ⅓ years	6.00%	3.00%	1 Jan 2001
Trampolines	10 years	20.00%	10.00%	1 Jan 2001
OTHER SERVICES:
Parking services:
Car park operation assets - see Table B Car park assets

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose:
Relocatable homes and tourist park cabins constructed with chassis	20 years	10.00%	5.00%	1 Jul 2015
Other accommodation units (e.g. manufactured homes)	30 years	6.67%	3.33%	1 Jul 2015
Car park assets:
Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc)	20 years	10.00%	5.00%	1 Jul 2016
Automatic payment machines/stations	10 years	20.00%	10.00%	1 Jul 2016
Barrier gates/boom gates - see Table B Boom gates
Car park floodlighting	20 years	10.00%	5.00%	1 Jul 2016
Car park signage	7 years	28.57%	14.29%	1 Jul 2016
Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc)	10 years	20.00%	10.00%	1 Jul 2016
Licence plate recognition cameras and systems	5 years	40.00%	20.00%	1 Jul 2016
Parking guidance assets:
Automatic vehicle counter systems (incorporating counter modules and signage)	7 years	28.57%	14.29%	1 Jul 2016
Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc)	7 years	28.57%	14.29%	1 Jul 2016
Pay and display machines/Pay and go machines	8 years	25.00%	12.50%	1 Jul 2016
Security and monitoring assets:
Generally (including CCTV systems) - see Table B Security and monitoring assets
Intercommunication (intercom) system assets	7 years	28.57%	14.29%	1 Jul 2016
Two-way radios - see Table B Two-way radios

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ATO Depreciation Rates 2023