ATO Depreciation Rates 2021

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
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
Printing:
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
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
RETAIL TRADE:
Supermarket and grocery stores:
Support and other assets:
Label printers5 years40.00%20.00%1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
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
FINANCIAL AND INSURANCE SERVICES:
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, SCIENTIFIC AND TECHNICAL SERVICES:
Professional photographic services:
Support assets:
Photographic printers/plotters4 years50.00%25.00%1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
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
OTHER SERVICES:
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

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Source: TR 2021/3