ATO Depreciation Rates 2020

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING (11110 to 25990):
Dairy product manufacturing (11310 to 11330):
Packaging assets:
Palletising robots10 years20.00%10.00%1 Jul 2016
Oil and fat manufacturing (11500):
Packaging assets:
Robots (pick and place packaging machines)10 years20.00%10.00%1 Jul 2012
Confectionery manufacturing (11820):
Packaging assets:
Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc)12 years16.67%8.33%1 Jul 2016
Other food product manufacturing n.e.c. (11990):
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
Packaging and quality control assets:
Palletising robots10 years20.00%10.00%1 Jul 2012
Sanitary paper product manufacturing (15240):
Packaging assets:
Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines)10 years20.00%10.00%1 Jul 2013
Rigid and semi-rigid polymer product manufacturing (19120):
Robot control pendants5 years40.00%20.00%1 Jul 2016
Robots - see Table B Robots (industrial)
Glass and glass product manufacturing (20100):
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
Post-processing assets used in automotive laminated glass production and toughened glass production processes:
Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling)15 years13.33%6.67%1 Jul 2009
Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots)15 years13.33%6.67%1 Jul 2009
Ceramic product manufacturing (20210 to 20290):
Clay brick and paver manufacturing assets:
De-hackers (excluding robots)20 years10.00%5.00%1 Jul 2011
Robots10 years20.00%10.00%1 Jul 2011
Setting assets (excluding robots)20 years10.00%5.00%1 Jul 2011
Concrete product manufacturing (20340):
Concrete block, brick and paver manufacturing assets:
Palletising and packaging assets:
Robots10 years20.00%10.00%1 Jul 2011
Concrete roof tile manufacturing assets:
Packaging assets:
Robots10 years20.00%10.00%1 Jul 2012
Fibre cement building boards manufacturing assets:
Finishing line and packaging assets:
Robots10 years20.00%10.00%1 Jul 2012
Non-ferrous metal casting (21410):
Metal casting assets (non-ferrous eg aluminium, brass and magnesium):
Robots10 years20.00%10.00%1 Jan 2004
Motor vehicle manufacturing (23110):
Metal stamping and blanking assets:
Robots (including press tending robots, press transfer robots and pressed parts rack loading robots)10 years20.00%10.00%1 Jul 2012
Motor car engine assembly and manufacturing assets:
Ancillary and support assets:
Robots generally (including assembly robots, gantry robots and pick and place robots etc)10 years20.00%10.00%1 Jul 2012
Engine assembly and engine component sub- assembly assets:
Adhesive application assets used in form-in- place gasket systems etc (including adhesive unloading equipment and robots)10 years20.00%10.00%1 Jul 2012
Nut runner assets:
Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots)10 years20.00%10.00%1 Jul 2012
Railway rolling stock manufacturing and repair services (23930):
Assembly assets:
Welding assets (including robot welders and spot welding towers)10 years20.00%10.00%1 Jul 2014
Maintenance and refurbishment assets:
Welding assets (including robot welders and spot welding towers)10 years20.00%10.00%1 Jul 2014
Aircraft manufacturing and repair services (23940):
Robots10 years20.00%10.00%1 Jul 2020
RETAIL TRADE (39110 to 43209):
Supermarket and grocery stores (41100):
Deli Assets:
Sushi making assets (including rice cookers, rice mixers and sushi robots)7 years28.57%14.29%1 Jul 2020
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Robots (industrial)10 years20.00%10.00%1 Jul 2014

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Source: TR 2020/3