ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Water assets:
Water mains:
Polyvinylchloride (PVC)30 years6.67%3.33%1 Jul 2008
Aquaculture:
Water assets:
Pipes and pipelines:
Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses)10 years20.00%10.00%1 Jul 2007
In ground (polyethylene (PE) and polyvinylchloride (PVC))30 years6.67%3.33%1 Jul 2007
MANUFACTURING:
Prepared animal and bird feed manufacturing:
Prepared animal and bird feed manufacturing assets generally:
Liquid feed assets:
Silos (including polyvinylchloride (PVC) and steel construction)15 years13.33%6.67%1 Jul 2012
Storage tanks (including polyvinylchloride (PVC) and steel construction)15 years13.33%6.67%1 Jul 2012
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Gas supply:
Gas distribution:
Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services):
Polyvinylchloride (PVC) pipelines30 years6.67%3.33%1 Jul 2002

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Source: TR 2022/1