ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Dairy cattle farming:
Robotic milking system assets:
Air compressors5 years40.00%20.00%1 Jul 2016
Automated milking systems:
Rotary10 years20.00%10.00%1 Jul 2016
Single box and multi box10 years20.00%10.00%1 Jul 2016
Automatic feeding systems10 years20.00%10.00%1 Jul 2016
Automatic footbaths8 years25.00%12.50%1 Jul 2016
Control systems (excluding personal computers) - see Table B Control systems and control system assets
Cow comfort systems:
Cow brushes3 years66.67%33.33%1 Jul 2016
Rubber matting7 years28.57%14.29%1 Jul 2016
Cow identification systems (including weights, bands, numbers and transponders)7 years28.57%14.29%1 Jul 2016
Cow traffic systems7 years28.57%14.29%1 Jul 2016
Milk chillers/plate coolers/energy recovery systems10 years20.00%10.00%1 Jul 2016
Vacuum pumps7 years28.57%14.29%1 Jul 2016
MINING:
Mineral exploration services:
Exploration assets:
Seismic survey assets:
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations)5 years40.00%20.00%1 Jul 2015
MANUFACTURING:
Poultry processing:
Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
Cured meat and smallgoods manufacturing:
Post-production and packaging assets:
Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
Cereal and pasta product manufacturing:
Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc)12 years16.67%8.33%1 Jul 2008
Bakery product manufacturing:
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers)10 years20.00%10.00%1 Jan 2002
Prepared animal and bird feed manufacturing:
Pet food manufacturing assets:
Packaging assets:
Robotic lid, tray and sealing assets10 years20.00%10.00%1 Jul 2013
Robotic pick and place assets10 years20.00%10.00%1 Jul 2013
Prepared animal and bird feed manufacturing assets generally:
Packaging assets:
Robotic pick and place, lid, tray and sealing assets10 years20.00%10.00%1 Jul 2012
Human pharmaceutical and medicinal product manufacturing:
Packaging assets:
Robotic pick and place packaging machines10 years20.00%10.00%1 Jan 2004
Paint and coatings manufacturing:
Paint and coatings manufacturing assets:
Filling and packing assets:
Robotic palletisers10 years20.00%10.00%1 Jul 2013
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Television broadcasting:
Automated tape library systems (incorporating robotic controls and tape drives)10 years20.00%10.00%1 Jul 2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit)12 years16.67%8.33%1 Jul 2005
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Scientific research services:
Scientific, medical and pharmaceutical research assets:
Robotic systems (including robotic liquid handling systems and robotic sampler systems)5 years40.00%20.00%1 Jul 2014
Surveying and mapping services:
Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations)5 years40.00%20.00%1 Jul 2015
Scientific testing and analysis services:
Mineral processing and metallurgical laboratory assets:
Laboratory analytical equipment and instruments:
Robotic cells (including robotic fusion cells, robotic preparations cells)10 years20.00%10.00%1 Jul 2019
Robotic TGA cells7 years28.57%14.29%1 Jul 2019
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Packaging machines:
Robotic pick and place packaging machines10 years20.00%10.00%1 Jul 2009

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Source: TR 2022/1