ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Agriculture:
Grain, cotton, peanut and rice assets:
Seeding and fertilizing assets:
Planters (including bar, box, combined seeders, precision planters and row crop planters)15 years13.33%6.67%1 Jan 2007
Horse farming:
Horse stalls (Breeze way, Shed row)33 ⅓ years6.00%3.00%1 Jan 2001

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Source: TR 2022/1