ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Basic organic chemical manufacturing:
Ethanol manufacturing assets:
Feedstock handling and storage assets:
Molasses assets:
Receival troughs (incorporating protective cladding, rails and roofing)40 years5.00%2.50%1 Jul 2012

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Source: TR 2022/1