ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
FINANCIAL AND INSURANCE SERVICES:
Banking, building society and credit union operations:
Security assets:
Anti-jump barriers (cables or partitions)15 years13.33%6.67%1 Jul 2019
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
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Office furniture, freestanding:
Workstations (including desks and partitions)20 years10.00%5.00%1 Jul 2005
Partitions (demountable)20 years10.00%5.00%1 Jul 2005

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Source: TR 2022/1