ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Printing support services:
Pre-press trade services assets:
Film projection camera systems (including backing board and processing assets)10 years20.00%10.00%1 Jan 2006
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment))5 years40.00%20.00%1 Jul 2005
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):
Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment)5 years40.00%20.00%1 Jul 2005
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Motion picture film processing assets:
Flat bed and rear projection film viewers15 years13.33%6.67%1 Jan 2006
Motion picture exhibition:
Motion picture and slide projection equipment:
Motion picture projectors10 years20.00%10.00%1 Jan 2001
Projector heat extraction systems10 years20.00%10.00%1 Jan 2001
Projection ports20 years10.00%5.00%1 Jan 2001
Slide projectors10 years20.00%10.00%1 Jan 2001
Television broadcasting:
Monitors:
Video monitors:
Virtual monitor wall systems (including rear projection monitor walls)5 years40.00%20.00%1 Jul 2005

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Source: TR 2022/1