ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Meat processing:
Packaging assets:
Bar code label printers3 years66.67%33.33%1 Jul 2013
Dairy product manufacturing:
Packaging assets:
Inkjet and laser label printers7 years28.57%14.29%1 Jul 2016
Spirit manufacturing:
Bottling assets:
Printers and ink coders8 years25.00%12.50%1 Jul 2018
Clothing manufacturing:
Plotters and printers8 years25.00%12.50%1 Jul 2022
Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers)5 years40.00%20.00%1 Jan 2006
Printing support services:
Post-press (finishing) trade services assets:
Addressing and mailing assets:
Inkjet addressing printers5 years40.00%20.00%1 Jan 2006
Basic inorganic chemical manufacturing:
Salt manufacturing and refining assets:
Labelling machines (including date printers)5 years40.00%20.00%1 Jul 2022
Human pharmaceutical and medicinal product manufacturing:
Packaging assets:
Ink jet batch label printers7 years28.57%14.29%1 Jan 2004
Rigid and semi-rigid polymer product manufacturing:
Offset rollers, hot stamping machines, ink jet coders and printers and indent printers5 years40.00%20.00%1 Jul 2016
Paint and coatings manufacturing:
Paint and coatings manufacturing assets:
Filling and packing assets:
Printers7 years28.57%14.29%1 Jul 2013
Glass and glass product manufacturing:
Glass product manufacturing assets:
Digital printing assets:
Digital printers5 years40.00%20.00%1 Jul 2009
Plaster product manufacturing:
Plasterboard and cornice manufacturing assets:
Plasterboard/cornice plant assets:
Printers5 years40.00%20.00%1 Jul 2011
Concrete product manufacturing:
Fibre cement building boards manufacturing assets:
Finishing line and packaging assets:
Printers5 years40.00%20.00%1 Jul 2012
Steel coil roll forming, slitting and blanking and sheet metal forming:
Steel coil roll forming assets:
In-line printers and labellers7 years28.57%14.29%1 Jul 2012
Supermarket and grocery stores:
Support and other assets:
Label printers5 years40.00%20.00%1 Jul 2020
Postal services:
Mail house assets:
Printers5 years40.00%20.00%1 Jul 2015
Courier pick-up and delivery services:
Pick up and delivery equipment:
Barcode label printers5 years40.00%20.00%1 Jul 2011
Banking, building society and credit union operations:
Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners)5 years40.00%20.00%1 Jul 2019
Professional photographic services:
Support assets:
Photographic printers/plotters4 years50.00%25.00%1 Jul 2015
Hospital assets:
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic camera systems:
Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors5 years40.00%20.00%1 Jan 2003
Photographic film processing:
Printing assets:
ID card printers10 years20.00%10.00%1 Jul 2017
Large format flatbed digital printers5 years40.00%20.00%1 Jul 2017
Roll to roll printers15 years13.33%6.67%1 Jul 2017
Textile printers (including direct to fabric printers and direct to garment printers)5 years40.00%20.00%1 Jul 2017
Wide format printers:
Dye sublimation (including desktop)5 years40.00%20.00%1 Jul 2017
Solvent4 years50.00%25.00%1 Jul 2017
Specialist photo6 years33.33%16.67%1 Jul 2017
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Additive manufacturing printers (including 3D printers)3 years66.67%33.33%1 Jul 2016
Point of sale assets:
Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines)10 years20.00%10.00%1 Jul 2005
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)6 years33.33%16.67%1 Jul 2005

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