ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Glass and glass product manufacturing:
Glass product manufacturing assets:
Glass handling and storage assets:
Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs)
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Handling assets:
Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs)
CONSTRUCTION:
Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased)
TRANSPORT, POSTAL AND WAREHOUSING:
Road transport:
Motor vehicles and trailers:
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Rental cars5 years40.00%20.00%1 Jul 2016
RENTAL, HIRING AND REAL ESTATE SERVICES:
Note::
Rental and hiring services (except real estate):
Air Compressors:
Compressors - reciprocating7 years28.57%14.29%1 Jul 2005
Compressors - rotary screw10 years20.00%10.00%1 Jul 2005
Compaction:
Compactors - flat plate8 years25.00%12.50%1 Jul 2005
Compactors - vertical rammer6 years33.33%16.67%1 Jul 2005
Concreting assets:
Brick/paving saws5 years40.00%20.00%1 Jul 2005
Concrete demolition saws3 years66.67%33.33%1 Jul 2005
Concrete kibble buckets15 years13.33%6.67%1 Jul 2005
Concrete mixers4 years50.00%25.00%1 Jul 2008
Concrete trowels:
Ride on7 years28.57%14.29%1 Jul 2008
Walk behind5 years40.00%20.00%1 Jul 2008
Concrete surface preparation assets (including floor grinders, planers and scarifers)5 years40.00%20.00%1 Jul 2008
Concrete vibrators:
Brushcutter style5 years40.00%20.00%1 Jul 2008
Drive units6 years33.33%16.67%1 Jul 2008
Flexible shaft pumps6 years33.33%16.67%1 Jul 2008
Vibrating shafts3 years66.67%33.33%1 Jul 2008
Concrete wheeled saws6 years33.33%16.67%1 Jul 2005
Elevating work platforms (EWPs):
Boom lifts (including knuckle and telescopic boom lifts)15 years13.33%6.67%1 Jul 2015
Personnel lifts10 years20.00%10.00%1 Jul 2015
Scissor lifts10 years20.00%10.00%1 Jul 2015
Generators:
Cables5 years40.00%20.00%1 Jul 2005
Distribution boards10 years20.00%10.00%1 Jul 2005
Diesel10 years20.00%10.00%1 Jul 2005
Petrol5 years40.00%20.00%1 Jul 2005
Generator with attached lighting plant10 years20.00%10.00%1 Jul 2005
Household assets:
Clothes dryers5 years40.00%20.00%1 Jan 2006
DVD players5 years40.00%20.00%1 Jan 2006
Dishwashers8 years25.00%12.50%1 Jan 2006
Evaporative coolers, portable5 years40.00%20.00%1 Jan 2006
Freezers6 years33.33%16.67%1 Jan 2006
Microwave ovens6 years33.33%16.67%1 Jan 2006
Refrigerators6 years33.33%16.67%1 Jan 2006
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers)5 years40.00%20.00%1 Jan 2006
Surround sound systems (incorporating audio-video receivers and speakers)5 years40.00%20.00%1 Jan 2006
Television sets8 years25.00%12.50%1 Jan 2006
Vacuum cleaners, portable5 years40.00%20.00%1 Jan 2006
Video cassette recorder systems (VCR)5 years40.00%20.00%1 Jan 2006
Washing machines6 years33.33%16.67%1 Jan 2006
Ladders (including stepladders, work platforms extension ladders, trestles and planks):
Aluminium4 years50.00%25.00%1 Jul 2015
Fibreglass4 years50.00%25.00%1 Jul 2015
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)10 years20.00%10.00%1 Jul 2014
Power tools:
Chainsaws3 years66.67%33.33%1 Jul 2005
Hand tools - air5 years40.00%20.00%1 Jul 2005
Hand tools - battery3 years66.67%33.33%1 Jul 2008
Hand tools - electric5 years40.00%20.00%1 Jul 2005
Jackhammers - air7 years28.57%14.29%1 Jul 2005
Jackhammers - electric3 years66.67%33.33%1 Jul 2005
Nail guns - air3 years66.67%33.33%1 Jul 2005
Recreational vehicles:
Campervans and motorhomes:
Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles5 years40.00%20.00%1 Jul 2015
Vehicles having a gross vehicle mass of 3 tonnes or less8 years25.00%12.50%1 Jul 2015
Caravans and camper trailers12 years16.67%8.33%1 Jul 2015
Rental cars5 years40.00%20.00%1 Jul 2016
Scaffolding:
Aluminium5 years40.00%20.00%1 Jul 2015
Fibreglass5 years40.00%20.00%1 Jul 2015
Steel15 years13.33%6.67%1 Jul 2015
Traffic management assets:
Crash prevention assets:
Barriers:
Concrete30 years6.67%3.33%1 Jan 2006
Plastic5 years40.00%20.00%1 Jan 2006
Crash attenuators (truck mounted)10 years20.00%10.00%1 Jan 2006
Road marking assets:
< 100 litre capacity5 years40.00%20.00%1 Jan 2006
100 to 500 litre capacity9 years22.22%11.11%1 Jan 2006
> 500 litre capacity11 years18.18%9.09%1 Jan 2006
Line grinders (walk behind)5 years40.00%20.00%1 Jan 2006
Traffic management signs:
Arrow boards10 years20.00%10.00%1 Jan 2006
Speed observation signs10 years20.00%10.00%1 Jan 2006
Traffic lights - mobile10 years20.00%10.00%1 Jan 2006
Variable message signs10 years20.00%10.00%1 Jan 2006
Static signage (including safety cones, barricades, warning signs and bollards)3 years66.67%33.33%1 Jan 2006
Video recorder or equipment hiring6 ⅔ years30.00%15.00%1 Jan 2001
Video tapes and games hiring½ years400.00%200.00%1 Jan 2001
Welders:
Diesel10 years20.00%10.00%1 Jul 2005
Electric5 years40.00%20.00%1 Jul 2005
Note::
Residential property operators:
Assets generally:
Air conditioning assets (excluding ducting, pipes and vents):
Air handling units20 years10.00%5.00%1 Jul 2003
Chillers:
Absorption25 years8.00%4.00%1 Jul 2003
Centrifugal20 years10.00%5.00%1 Jul 2003
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled15 years13.33%6.67%1 Jul 2003
Water-cooled20 years10.00%5.00%1 Jul 2003
Condensing sets15 years13.33%6.67%1 Jul 2003
Cooling towers15 years13.33%6.67%1 Jul 2003
Damper motors (including variable air volume box controller)10 years20.00%10.00%1 Jul 2003
Fan coil units (connected to condensing set)15 years13.33%6.67%1 Jul 2003
Mini split systems up to 20KW (including ceiling, floor and high wall split system)10 years20.00%10.00%1 Jul 2003
Packaged air conditioning units15 years13.33%6.67%1 Jul 2003
Pumps20 years10.00%5.00%1 Jul 2003
Room units10 years20.00%10.00%1 Jul 2003
Ceiling fans5 years40.00%20.00%1 Jul 2004
Clocks, electric10 years20.00%10.00%1 Jul 2004
Digital peep holes10 years20.00%10.00%1 Jul 2019
DVD players5 years40.00%20.00%1 Jul 2004
Door closers10 years20.00%10.00%1 Jul 2004
Door stops, freestanding10 years20.00%10.00%1 Jul 2004
Escalators (machinery and moving parts)20 years10.00%5.00%1 Jan 2003
Evaporative coolers:
Fixed (excluding ducting and vents)15 years13.33%6.67%1 Jul 2019
Portable10 years20.00%10.00%1 Jul 2005
Floor coverings (removable without damage):
Carpet8 years25.00%12.50%1 Jul 2019
Floating timber15 years13.33%6.67%1 Jul 2004
Linoleum10 years20.00%10.00%1 Jan 2001
Vinyl10 years20.00%10.00%1 Jan 2001
Furniture, freestanding13 ⅓ years15.00%7.50%1 Jan 2001
Garbage bins10 years20.00%10.00%1 Jul 2004
Garbage compacting systems (excluding chutes)6 ⅔ years30.00%15.00%1 Jan 2001
Generators20 years10.00%5.00%1 Jan 2001
Gym assets:
Cardiovascular5 years40.00%20.00%1 Jul 2004
Resistance10 years20.00%10.00%1 Jul 2004
Hand dryers, electrical10 years20.00%10.00%1 Jan 2001
Heaters:
Fixed:
Electric15 years13.33%6.67%1 Jul 2004
Gas:
Ducted central heating unit20 years10.00%5.00%1 Jul 2004
Other15 years13.33%6.67%1 Jul 2004
Freestanding15 years13.33%6.67%1 Jul 2004
Home automation control assets10 years20.00%10.00%1 Jul 2019
Hot water systems (excluding piping):
Electric12 years16.67%8.33%1 Jul 2004
Gas12 years16.67%8.33%1 Jul 2004
Solar15 years13.33%6.67%1 Jul 2004
Hydronic assets:
Controls10 years20.00%10.00%1 Jul 2019
Water heaters15 years13.33%6.67%1 Jul 2019
Intercom system assets10 years20.00%10.00%1 Jul 2004
Lifts (including hydraulic and traction lifts)30 years6.67%3.33%1 Jan 2003
Lights:
Fittings (excluding hardwired)5 years40.00%20.00%1 Jul 2004
Freestanding5 years40.00%20.00%1 Jul 2004
Shades, removable5 years40.00%20.00%1 Jul 2004
Linen5 years40.00%20.00%1 Jul 2004
Master antenna television (MATV) assets:
Amplifiers10 years20.00%10.00%1 Jul 2004
Modulators10 years20.00%10.00%1 Jul 2004
Power sources10 years20.00%10.00%1 Jul 2004
Mirrors, freestanding15 years13.33%6.67%1 Jul 2004
Radios10 years20.00%10.00%1 Jan 2001
Rugs7 years28.57%14.29%1 Jul 2004
Skylights:
Controls10 years20.00%10.00%1 Jul 2019
Motors10 years20.00%10.00%1 Jul 2019
Solar power generating system (incorporating batteries, inverters, solar panels, regulators)20 years10.00%5.00%1 Jul 2004
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers)7 years28.57%14.29%1 Jul 2004
Surround sound systems (incorporating audio-video receivers and speakers)10 years20.00%10.00%1 Jul 2004
Telecommunications assets:
Cordless phones4 years50.00%25.00%1 Jul 2004
Telephone hand sets6 years33.33%16.67%1 Jul 2019
Telephone systems - see Table B Telephony
Television antennas, freestanding5 years40.00%20.00%1 Jul 2004
Television sets8 years25.00%12.50%1 Jul 2019
Vacuum cleaners:
Ducted:
Hoses10 years20.00%10.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Wands10 years20.00%10.00%1 Jul 2004
Portable10 years20.00%10.00%1 Jan 2001
Ventilation fans20 years10.00%5.00%1 Jul 2004
Video cassette recorder systems (VCRs)5 years40.00%20.00%1 Jul 2004
Water pumps:
Multi-storey20 years10.00%5.00%1 Jul 2019
Rainwater tanks5 years40.00%20.00%1 Jul 2019
Single residence pressure pumps8 years25.00%12.50%1 Jul 2019
Window blinds, internal10 years20.00%10.00%1 Jul 2004
Window curtains6 years33.33%16.67%1 Jul 2004
Window shutters, automatic:
Controls10 years20.00%10.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Bathroom assets:
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)3 years66.67%33.33%1 Jul 2019
Exhaust fans (including light/heating)10 years20.00%10.00%1 Jul 2004
Heated towel rails, electric10 years20.00%10.00%1 Jul 2004
Shower curtains (excluding curtain rods and screens)2 years100.00%50.00%1 Jul 2004
Spa bath pumps10 years20.00%10.00%1 Jul 2019
Fire control assets:
Alarms:
Heat6 years33.33%16.67%1 Jul 2004
Smoke6 years33.33%16.67%1 Jul 2004
Detection and alarm systems:
Alarm bells12 years16.67%8.33%1 Jul 2004
Detectors (including addressable manual call points, heat, multi type and smoke)20 years10.00%5.00%1 Jul 2004
Fire indicator panels12 years16.67%8.33%1 Jul 2004
Emergency warning and intercommunication systems (EWIS):
Master emergency control panels12 years16.67%8.33%1 Jul 2004
Speakers12 years16.67%8.33%1 Jul 2004
Strobe lights12 years16.67%8.33%1 Jul 2004
Warden intercom phones (WIPs)12 years16.67%8.33%1 Jul 2004
Extinguishers15 years13.33%6.67%1 Jul 2004
Hoses and nozzles10 years20.00%10.00%1 Jul 2004
Pumps (including diesel and electric)25 years8.00%4.00%1 Jul 2004
Stair pressurisation assets:
AC variable speed drives (VSDs)10 years20.00%10.00%1 Jul 2004
Pressurisation and extraction fans25 years8.00%4.00%1 Jul 2004
Sensors10 years20.00%10.00%1 Jul 2004
Kitchen assets:
Cook tops12 years16.67%8.33%1 Jul 2004
Crockery5 years40.00%20.00%1 Jul 2004
Cutlery5 years40.00%20.00%1 Jul 2004
Dishwashers8 years25.00%12.50%1 Jul 2019
Freezers12 years16.67%8.33%1 Jul 2004
Garbage disposal units10 years20.00%10.00%1 Jul 2004
Microwave ovens8 years25.00%12.50%1 Jul 2019
Ovens12 years16.67%8.33%1 Jul 2004
Range hoods12 years16.67%8.33%1 Jul 2004
Refrigerators12 years16.67%8.33%1 Jul 2004
Stoves12 years16.67%8.33%1 Jul 2004
Water filters, electrical15 years13.33%6.67%1 Jul 2004
Laundry assets:
Clothes dryers7 years28.57%14.29%1 Jul 2019
Ironing boards, freestanding5 years40.00%20.00%1 Jul 2019
Irons5 years40.00%20.00%1 Jul 2004
Washing machines8 years25.00%12.50%1 Jul 2019
Outdoor assets:
Automatic garage doors:
Controls5 years40.00%20.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Barbecue assets:
Fixed barbecue assets:
Sliding trays and cookers10 years20.00%10.00%1 Jul 2004
Freestanding barbecues5 years40.00%20.00%1 Jul 2004
Floor carpet (including artificial grass and matting)5 years40.00%20.00%1 Jul 2004
Folding arm awnings:
Controls10 years20.00%10.00%1 Jul 2019
Motors10 years20.00%10.00%1 Jul 2019
Furniture, freestanding5 years40.00%20.00%1 Jul 2004
Gardening watering installations:
Control panels5 years40.00%20.00%1 Jul 2004
Pumps5 years40.00%20.00%1 Jul 2004
Timing devices5 years40.00%20.00%1 Jul 2004
Garden lights, solar5 years40.00%20.00%1 Jul 2019
Garden sheds, freestanding15 years13.33%6.67%1 Jul 2004
Gates, electrical:
Controls5 years40.00%20.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Operable pergola louvres:
Controls15 years13.33%6.67%1 Jul 2004
Motors15 years13.33%6.67%1 Jul 2004
Rainwater tanks:
Galvanised steel25 years8.00%4.00%1 Jul 2019
Polyethylene15 years13.33%6.67%1 Jul 2019
Roller blinds:
Controls10 years20.00%10.00%1 Jul 2019
Motors10 years20.00%10.00%1 Jul 2019
Sauna heating assets15 years13.33%6.67%1 Jul 2004
Sewage treatment assets:
Controls8 years25.00%12.50%1 Jul 2004
Motors8 years25.00%12.50%1 Jul 2004
Spas:
Fixed spa assets:
Chlorinators10 years20.00%10.00%1 Jul 2019
Filtration assets (including pumps)10 years20.00%10.00%1 Jul 2019
Heaters (electric or gas)15 years13.33%6.67%1 Jul 2004
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps)17 years11.76%5.88%1 Jul 2004
Swimming pool assets:
Chlorinators10 years20.00%10.00%1 Jul 2019
Cleaning assets7 years28.57%14.29%1 Jul 2004
Covers (including blankets)8 years25.00%12.50%1 Jul 2019
Filtration assets (including pumps)10 years20.00%10.00%1 Jul 2019
Heaters:
Electric15 years13.33%6.67%1 Jul 2004
Gas15 years13.33%6.67%1 Jul 2004
Solar20 years10.00%5.00%1 Jul 2004
Tennis court assets:
Cleaners3 years66.67%33.33%1 Jul 2004
Drag brooms3 years66.67%33.33%1 Jul 2004
Nets5 years40.00%20.00%1 Jul 2004
Rollers3 years66.67%33.33%1 Jul 2004
Umpire chairs15 years13.33%6.67%1 Jul 2004
Security and monitoring assets:
Access control systems:
Code pads5 years40.00%20.00%1 Jul 2004
Door controllers5 years40.00%20.00%1 Jul 2004
Readers:
Proximity7 years28.57%14.29%1 Jul 2004
Swipe card3 years66.67%33.33%1 Jul 2004
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
Monitors4 years50.00%25.00%1 Jul 2004
Recorders:
Digital4 years50.00%25.00%1 Jul 2004
Time lapse2 years100.00%50.00%1 Jul 2004
Switching units (including multiplexes)5 years40.00%20.00%1 Jul 2004
Security systems:
Code pads5 years40.00%20.00%1 Jul 2004
Control panels5 years40.00%20.00%1 Jul 2004
Detectors (including passive infrared, photo sensors and vibration)5 years40.00%20.00%1 Jul 2004
Global System for Mobiles (GSM) units5 years40.00%20.00%1 Jul 2004
Noise makers (including bells and sirens)5 years40.00%20.00%1 Jul 2004
Non-residential property operators:
Commercial office building assets:
Boilers20 years10.00%5.00%1 Jul 2005
Boiler pumps5 years40.00%20.00%1 Jul 2005
Building maintenance units35 years5.71%2.86%1 Jul 2005
Carpets8 years25.00%12.50%1 Jul 2005
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)15 years13.33%6.67%1 Jul 2005
Hot water installations (excluding commercial boilers and piping)15 years13.33%6.67%1 Jul 2005
Power supply assets:
Emergency or standby:
Generator assets:
Acoustic hoods and canopies20 years10.00%5.00%1 Jul 2005
Generators (incorporating attached engine management and generator monitoring instruments)25 years8.00%4.00%1 Jul 2005
Power management units15 years13.33%6.67%1 Jul 2005
Lighting control systems (microprocessor based)5 years40.00%20.00%1 Jul 2014
Uninterruptible power supply (UPS) systems:
Line interactive types5 years40.00%20.00%1 Jul 2013
On line double conversion types10 years20.00%10.00%1 Jul 2013
Window blinds20 years10.00%5.00%1 Jul 2005
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Motor vehicles and trailers:
Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers):
Rental cars5 years40.00%20.00%1 Jul 2016

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