ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Motor vehicle manufacturing:
Motor car engine assembly and manufacturing assets:
Ancillary and support assets:
Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset)10 years20.00%10.00%1 Jul 2012

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Source: TR 2022/1