ATO Depreciation Rates 2021 • Power

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
AGRICULTURE, FORESTRY AND FISHING:
Fence energisers for electric fences:
Mains power	10 years	20.00%	10.00%	1 Jul 2008
Nursery and floriculture production:
Turf growing assets:
Power harrows	10 years	20.00%	10.00%	1 Jul 2006
Vegetable growing (outdoors) and sugar cane growing:
Tillage assets:
Power take-off (PTO) operated (including rotary hoes and power harrows)	8 years	25.00%	12.50%	1 Jul 2007
Fruit and tree nut growing:
Fruit growing assets:
Tillage assets:
Power take-off (PTO) operated (including rotary hoes and power harrows)	8 years	25.00%	12.50%	1 Jul 2008
Aquaculture:
Power supply assets, emergency or standby:
Generators (incorporating attached engine management and generator monitoring instruments)	15 years	13.33%	6.67%	1 Jul 2007
MINING:
Infrastructure support assets:
Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers)	25 years	8.00%	4.00%	1 Jul 2003
Oil and gas extraction:
Gas production assets:
Central production facility assets:
Cabling for power and control systems	30 years	6.67%	3.33%	1 Jul 2002
Gas compression and reinjection assets:
Power turbines used offshore	12 ½ years	16.00%	8.00%	1 Jul 2002
Oil production assets:
Central production facility assets (excluding FPSOs):
Gas compression and reinjection assets:
Power turbines used offshore	12 ½ years	16.00%	8.00%	1 Jul 2002
Other mining support services:
Gas and oil mining support services (excluding offshore services):
Drilling assets:
Coil tubing assets:
Reel and power units	10 years	20.00%	10.00%	1 Jul 2018
MANUFACTURING:
Meat processing:
Support assets:
Hydraulic power packs	10 years	20.00%	10.00%	1 Jul 2013
Dairy product manufacturing:
Ancillary and support assets:
Power transformers	40 years	5.00%	2.50%	1 Jul 2017
Oil and fat manufacturing:
Support assets:
Generators - see Table B Power supply assets
Bakery product manufacturing (non-factory based):
Sugar milling assets:
Power generation assets:
Ash filters (including rotary and horizontal belt vacuum filters)	15 years	13.33%	6.67%	1 Jul 2011
Bagasse handling assets:
Bagacillo collection systems	15 years	13.33%	6.67%	1 Jul 2011
Bagasse bins (incorporating stacking and reclaim systems)	30 years	6.67%	3.33%	1 Jul 2011
Other power generation assets - see Table A Electricity supply (26110 to 26400)
Other food product manufacturing n.e.c.:
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
Ancillary and support assets:
Uninterruptible power supply (UPS) assets - see Table B Power supply assets
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Electrical and instrumentation assets:
Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400)
Basic inorganic chemical manufacturing:
Ammonia manufacturing assets:
Support assets:
Electricity supply assets:
Emergency supply assets - see Table B Power supply assets, emergency or standby
Rigid and semi-rigid polymer product manufacturing:
Hydraulic power packs	12 years	16.67%	8.33%	1 Jul 2016
Injection moulding machines (incorporating hydraulic power packs but excluding moulds):
Expanded polystyrene and expanded polypropylene moulding machines	10 years	20.00%	10.00%	1 Jul 2016
Generally	13 years	15.38%	7.69%	1 Jul 2016
Cement manufacturing:
Electrical installation assets (including cabling):
Power generators	15 years	13.33%	6.67%	1 Jul 2011
Iron smelting and steel manufacturing:
Assets used in common in iron smelting and steel manufacturing processes:
Control systems assets:
Uninterruptible power supplies (UPS)	5 years	40.00%	20.00%	1 Jul 2010
Primary metal product casting assets:
Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures)	20 years	10.00%	5.00%	1 Jul 2010
Steel coil roll forming, slitting and blanking and sheet metal forming:
Steel coil roll forming assets:
Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit):
Fixed	15 years	13.33%	6.67%	1 Jul 2012
Mobile	10 years	20.00%	10.00%	1 Jul 2012
Steel coil slitting assets:
Main hydraulic power pack (incorporating interconnecting pipe work to valve stands)	15 years	13.33%	6.67%	1 Jul 2012
Spring and wire product manufacturing:
Spring manufacturers' plant:
Power presses, rotary cambering, scale testing and scragging machines	20 years	10.00%	5.00%	1 Jan 2001
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B
Assembly and body shop assets:
Power tool and rivet gun power packs and rigs	15 years	13.33%	6.67%	1 Jul 2011
Power tools:
Nut runners (including cables and controllers)	7 years	28.57%	14.29%	1 Jul 2011
Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools
Trim and final shop assets:
Fluid filling assets:
Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines)	10 years	20.00%	10.00%	1 Jul 2011
Metal stamping and blanking assets:
Ancillary assets (including building and services assets):
Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B
Maintenance workshop and tool room assets:
Hand tools (including portable power tools, sealer guns and spray guns)	3 years	66.67%	33.33%	1 Jul 2012
Motor car engine assembly and manufacturing assets:
Engine assembly and engine component sub- assembly assets:
Power tools generally	3 years	66.67%	33.33%	1 Jul 2012
Railway rolling stock manufacturing and repair services:
Assembly assets:
Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses)	20 years	10.00%	5.00%	1 Jul 2014
Maintenance and refurbishment assets:
Portable presses (including hydraulic power presses)	10 years	20.00%	10.00%	1 Jul 2014
Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses)	20 years	10.00%	5.00%	1 Jul 2014
Aircraft manufacturing and repair services:
Hydraulic power units (including hydraulic mules)	15 years	13.33%	6.67%	1 Jul 2020
Wooden furniture and upholstered seat manufacturing:
Tools:
Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws)	5 years	40.00%	20.00%	1 Jul 2022
Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Electricity supply:
Electricity generation:
Power generators:
Co-generation:
Condensing and feed heating assets	30 years	6.67%	3.33%	1 Jan 2002
Control and monitoring system	15 years	13.33%	6.67%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Gas turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Heat recovery steam generators	30 years	6.67%	3.33%	1 Jan 2002
Miscellaneous assets	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with gas insulated switchgear	30 years	6.67%	3.33%	1 Jan 2002
Reciprocating engines, diesel fired	20 years	10.00%	5.00%	1 Jan 2002
Reciprocating engines, gas spark ignition	20 years	10.00%	5.00%	1 Jan 2002
Station and auxiliary electrical systems within the power station	30 years	6.67%	3.33%	1 Jan 2002
Steam turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Combined cycle:
Condensing and feed heating assets	30 years	6.67%	3.33%	1 Jan 2002
Control and monitoring systems	15 years	13.33%	6.67%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Gas turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Heat recovery steam generators	30 years	6.67%	3.33%	1 Jan 2002
Miscellaneous assets	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with gas insulated switchgear	30 years	6.67%	3.33%	1 Jan 2002
Station and auxiliary electrical systems within the power station	30 years	6.67%	3.33%	1 Jan 2002
Steam turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Diesel or gas engine:
Control and monitoring systems	15 years	13.33%	6.67%	1 Jan 2002
Diesel reciprocating engines	20 years	10.00%	5.00%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Gas spark ignition reciprocating engines	20 years	10.00%	5.00%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Miscellaneous assets	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with gas insulated switchgear	30 years	6.67%	3.33%	1 Jan 2002
Station and auxiliary electrical systems within the power station	30 years	6.67%	3.33%	1 Jan 2002
Gas turbine:
Control and monitoring systems	15 years	13.33%	6.67%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Gas turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Miscellaneous assets	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with gas insulated switchgear	30 years	6.67%	3.33%	1 Jan 2002
Station and auxiliary electrical systems within the power station	30 years	6.67%	3.33%	1 Jan 2002
Hydro-electric:
Control and monitoring system	15 years	13.33%	6.67%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical area	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Hydro turbines and generators	40 years	5.00%	2.50%	1 Jan 2002
Miscellaneous assets	40 years	5.00%	2.50%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	40 years	5.00%	2.50%	1 Jan 2002
On-site switchyards with gas insulated switchgear	35 years	5.71%	2.86%	1 Jan 2002
Station and auxiliary electrical systems within the power station	40 years	5.00%	2.50%	1 Jan 2002
Solar:
Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters)	20 years	10.00%	5.00%	1 Jul 2011
Thermal:
Condensing and feed heating assets	30 years	6.67%	3.33%	1 Jan 2002
Control and monitoring systems	15 years	13.33%	6.67%	1 Jan 2002
Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets)	15 years	13.33%	6.67%	1 Jan 2002
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Miscellaneous assets	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with conventional outdoor switchgear	30 years	6.67%	3.33%	1 Jan 2002
On-site switchyards with gas insulated switchgear	30 years	6.67%	3.33%	1 Jan 2002
Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters)	30 years	6.67%	3.33%	1 Jan 2002
Solid fuel preparation assets (including fuel feeders and milling assets)	30 years	6.67%	3.33%	1 Jan 2002
Station and auxiliary electrical systems within the power station	30 years	6.67%	3.33%	1 Jan 2002
Steam generators	30 years	6.67%	3.33%	1 Jan 2002
Steam turbine generators	30 years	6.67%	3.33%	1 Jan 2002
Wind:
Generator transformers and unit transformers in sub-tropical areas	30 years	6.67%	3.33%	1 Jan 2002
Generator transformers and unit transformers in tropical areas	25 years	8.00%	4.00%	1 Jan 2002
Wind turbines	20 years	10.00%	5.00%	1 Jan 2002
Power station civil and structural works:
Chimney stacks:
Concrete surrounds	30 years	6.67%	3.33%	1 Jan 2002
Steel flues	20 years	10.00%	5.00%	1 Jan 2002
Cooling towers (concrete or timber)	30 years	6.67%	3.33%	1 Jan 2002
Cooling water systems (excluding cooling towers and condensing assets)	30 years	6.67%	3.33%	1 Jan 2002
Power station buildings, to the extent that they form an integral part of plant	30 years	6.67%	3.33%	1 Jan 2002
Electricity transmission:
Power transformers	40 years	5.00%	2.50%	1 Jan 2002
Transmission substations (excluding power transformers and control, monitoring, communications and protection systems)	40 years	5.00%	2.50%	1 Jan 2002
CONSTRUCTION:
Power supply assets:
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel	10 years	20.00%	10.00%	1 Jul 2008
Petrol	5 years	40.00%	20.00%	1 Jul 2008
Power tools:
Chainsaws (Chain saws)	3 years	66.67%	33.33%	1 Jul 2008
Hand tools:
Air	5 years	40.00%	20.00%	1 Jul 2008
Battery	3 years	66.67%	33.33%	1 Jul 2008
Electric	5 years	40.00%	20.00%	1 Jul 2008
Jack hammers:
Air	7 years	28.57%	14.29%	1 Jul 2008
Electric	3 years	66.67%	33.33%	1 Jul 2008
Nail guns - air	3 years	66.67%	33.33%	1 Jul 2008
RETAIL TRADE:
Power supply assets, emergency or standby:
Generator assets - see Table B Power supply assets
Uninterruptible power supply (UPS) system:
Line interactive type	5 years	40.00%	20.00%	1 Jul 2013
On line double conversion type	10 years	20.00%	10.00%	1 Jul 2013
Supermarket and grocery stores:
Support and other assets:
Power generators (emergency or standby)	20 years	10.00%	5.00%	1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
Tramway and light rail passenger transport services:
Infrastructure assets:
Electrification assets:
Power transformers	40 years	5.00%	2.50%	1 Jul 2010
Rail freight and passenger transport services:
Infrastructure assets:
Electrification assets:
Power transformers	30 years	6.67%	3.33%	1 Jan 2002
Monorail operation assets:
Infrastructure assets:
Electrification assets:
Power transformers	40 years	5.00%	2.50%	1 Jul 2010
Uninterruptible power supply (UPS) systems	5 years	40.00%	20.00%	1 Jul 2010
Railway rolling stock:
Passenger:
Electric/diesel power cars and trailers	30 years	6.67%	3.33%	1 Jan 2002
Power vans	15 years	13.33%	6.67%	1 Jan 2002
Water transport and support services:
Support assets (acquired separately from the vessel):
Power supply assets:
Batteries (deep cycle)	3 years	66.67%	33.33%	1 Jul 2009
Generators (stand alone)	10 years	20.00%	10.00%	1 Jul 2009
Inverters	6 years	33.33%	16.67%	1 Jul 2009
Scenic and sightseeing transport:
Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas:
Standby power drives	25 years	8.00%	4.00%	1 Jul 2009
Other transport n.e.c.:
Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts):
Standby power drives	25 years	8.00%	4.00%	1 Jul 2009
Airport operations and other air transport support services:
Airport assets:
Ground support assets:
Ground power units	15 years	13.33%	6.67%	1 Jan 2003
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Radio broadcasting:
Transmission assets:
Power conditioners	15 years	13.33%	6.67%	1 Jul 2012
Uninterruptible power supply (UPS) assets - see Table B Power supply assets
Telecommunications services:
Satellite communication assets:
High power amplifiers	12 years	16.67%	8.33%	1 Jan 2005
Electronic information storage services:
Diesel rotary uninterruptible power supply (DRUPS)	22 years	9.09%	4.55%	1 Jul 2017
Generators - see Table B Power supply assets: Emergency or standby
Rack based power rails (including rack based power distribution unit (PDU))	10 years	20.00%	10.00%	1 Jul 2017
Uninterruptible power supply (UPS) systems (excluding batteries)	12 years	16.67%	8.33%	1 Jul 2017
Uninterruptible power supply (UPS) systems batteries	5 years	40.00%	20.00%	1 Jul 2017
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Power tools:
Chainsaws	3 years	66.67%	33.33%	1 Jul 2005
Hand tools - air	5 years	40.00%	20.00%	1 Jul 2005
Hand tools - battery	3 years	66.67%	33.33%	1 Jul 2008
Hand tools - electric	5 years	40.00%	20.00%	1 Jul 2005
Jackhammers - air	7 years	28.57%	14.29%	1 Jul 2005
Jackhammers - electric	3 years	66.67%	33.33%	1 Jul 2005
Nail guns - air	3 years	66.67%	33.33%	1 Jul 2005
Residential property operators:
Assets generally:
Master antenna television (MATV) assets:
Power sources	10 years	20.00%	10.00%	1 Jul 2004
Solar power generating system (incorporating batteries, inverters, solar panels, regulators)	20 years	10.00%	5.00%	1 Jul 2004
Non-residential property operators:
Commercial office building assets:
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies	20 years	10.00%	5.00%	1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)	25 years	8.00%	4.00%	1 Jul 2005
Power management units	15 years	13.33%	6.67%	1 Jul 2005
Lighting control systems (microprocessor based)	5 years	40.00%	20.00%	1 Jul 2014
Uninterruptible power supply (UPS) systems:
Line interactive types	5 years	40.00%	20.00%	1 Jul 2013
On line double conversion types	10 years	20.00%	10.00%	1 Jul 2013
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Scientific research services:
Scientific, medical and pharmaceutical research assets:
Electrophoresis systems (incorporating power supplies and tanks)	7 years	28.57%	14.29%	1 Jul 2014
Veterinary services:
Veterinarians' assets:
Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply)	10 years	20.00%	10.00%	1 Jan 2004
Professional photographic services:
Lighting assets:
Power packs (including battery packs and compact flash generators)	4 years	50.00%	25.00%	1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Surgical instruments:
Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources)	7 years	28.57%	14.29%	1 Jan 2003
Optometry and optical dispensing:
Optical assets:
Ophthalmoscopes:
Direct (including power supply)	8 years	25.00%	12.50%	1 Jan 2004
OTHER SERVICES:
Automotive repair and maintenance:
Automotive and heavy vehicle repair and maintenance assets:
Power steering flushing systems	5 years	40.00%	20.00%	1 Jul 2011
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Tools:
Hand held power tools (air, battery and electric)	3 years	66.67%	33.33%	1 Jul 2015
Power packs	5 years	40.00%	20.00%	1 Jul 2015

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Advertising signs:
Billboard assets:
Billboard lighting:
Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets
Generators - see Table B Power supply assets
Power regulation systems (PRS)	5 years	40.00%	20.00%	1 Jul 2016
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies	20 years	10.00%	5.00%	1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)	25 years	8.00%	4.00%	1 Jul 2005
Power management units	15 years	13.33%	6.67%	1 Jul 2005
Uninterruptible power supply (UPS) systems	15 years	13.33%	6.67%	1 Jul 2013
Generators, portable (incorporating attached engine management and generator monitoring instruments):
Diesel	10 years	20.00%	10.00%	1 Jul 2008
Petrol	5 years	40.00%	20.00%	1 Jul 2008
Private electricity line assets (where used for a specified purpose):
Distribution lines:
Combination of overhead and underground	47 ½ years	4.21%	2.11%	1 Jul 2014
Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc)	45 years	4.44%	2.22%	1 Jul 2014
Underground (incorporating cables, fittings and ground pad mounted transformers)	50 years	4.00%	2.00%	1 Jul 2014
Service cables, overhead	40 years	5.00%	2.50%	1 Jul 2014
Service cables, underground	50 years	4.00%	2.00%	1 Jul 2014
Storage batteries	15 years	13.33%	6.67%	1 Jul 2013
Power tools:
Chainsaws (Chain saws)	3 years	66.67%	33.33%	1 Jul 2008
Hand tools:
Air	5 years	40.00%	20.00%	1 Jul 2008
Battery	3 years	66.67%	33.33%	1 Jul 2008
Electric	5 years	40.00%	20.00%	1 Jul 2008
Jack hammers:
Air	7 years	28.57%	14.29%	1 Jul 2008
Electric	3 years	66.67%	33.33%	1 Jul 2008
Nail guns - air	3 years	66.67%	33.33%	1 Jul 2008
Power transformers	45 years	4.44%	2.22%	1 Jan 2002

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.

ATO Depreciation Rates 2023