ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Plaster product manufacturing:
Plasterboard and cornice manufacturing assets:
General:
Bins20 years10.00%5.00%1 Jul 2011
Control systems10 years20.00%10.00%1 Jul 2011
Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors)20 years10.00%5.00%1 Jul 2011
Dust collection assets (including bag dust collectors, blowers, cyclones and fans)20 years10.00%5.00%1 Jul 2011
Dust detectors5 years40.00%20.00%1 Jul 2011
Fans/blowers (excluding blowers used with hot pits)20 years10.00%5.00%1 Jul 2011
Feeders15 years13.33%6.67%1 Jul 2011
Flow meters10 years20.00%10.00%1 Jul 2011
Hoppers20 years10.00%5.00%1 Jul 2011
Lump breakers20 years10.00%5.00%1 Jul 2011
Pumps10 years20.00%10.00%1 Jul 2011
Rotary valves15 years13.33%6.67%1 Jul 2011
Silos (steel)20 years10.00%5.00%1 Jul 2011
Tanks20 years10.00%5.00%1 Jul 2011
Plaster milling assets:
Bulk bag handling assets20 years10.00%5.00%1 Jul 2011
Calciners20 years10.00%5.00%1 Jul 2011
Grinding/hammer mills20 years10.00%5.00%1 Jul 2011
Heat generators15 years13.33%6.67%1 Jul 2011
Hot pits:
Blowers12 years16.67%8.33%1 Jul 2011
Vessels20 years10.00%5.00%1 Jul 2011
Stucco coolers20 years10.00%5.00%1 Jul 2011
Plasterboard/cornice plant assets:
Chillers (volumetric air-cooled)15 years13.33%6.67%1 Jul 2011
Dry end handling assets (including bookers, cascades, conveyors and stackers)20 years10.00%5.00%1 Jul 2011
Dryers25 years8.00%4.00%1 Jul 2011
Dunnage assets used to make dunnage25 years8.00%4.00%1 Jul 2011
Forming line assets (including belt conveyors and roller conveyors)20 years10.00%5.00%1 Jul 2011
Forming plates10 years20.00%10.00%1 Jul 2011
Forming station assets (excluding forming plates and pin mixers)20 years10.00%5.00%1 Jul 2011
Hydropulpers25 years8.00%4.00%1 Jul 2011
Knives (used for plasterboard or cornice)25 years8.00%4.00%1 Jul 2011
Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders)20 years10.00%5.00%1 Jul 2011
Pin mixers13 years15.38%7.69%1 Jul 2011
Printers5 years40.00%20.00%1 Jul 2011
Start-up pullers (used for cornice)20 years10.00%5.00%1 Jul 2011
Wet-end-transfer assets (including conveyors, dryer in-feeds, turners)20 years10.00%5.00%1 Jul 2011
HEALTH CARE AND SOCIAL ASSISTANCE:
General practice medical services:
Medical plaster saws7 years28.57%14.29%1 Jul 2020

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