ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Rugs7 years28.57%14.29%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Furniture used by children, freestanding:
Carpet mats (including rugs and floor mats/cushions)5 years40.00%20.00%1 Jul 2020
ARTS AND RECREATION SERVICES:
Horse training (racing):
Support assets:
Horse rugs (including turnout rugs)2 years100.00%50.00%1 Jul 2021
Washing machines and dryers (used for washing horse rugs, saddle pads etc)3 years66.67%33.33%1 Jul 2021
OTHER SERVICES:
Laundry and dry cleaning services:
Carpet, upholstery and rug cleaning services assets:
Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators)5 years40.00%20.00%1 Jul 2010
Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines)5 years40.00%20.00%1 Jul 2010
Drying and restoration assets (including air movers and dehumidifiers)5 years40.00%20.00%1 Jul 2010
Extractors for carpet and upholstery cleaning:
Spot extractors (including portable handheld and brief case size extractors for stain removal)3 years66.67%33.33%1 Jul 2010
Others (including walk behind and self-contained carpet extractors)5 years40.00%20.00%1 Jul 2010
Truck or van mounted10 years20.00%10.00%1 Jul 2010
Vacuum cleaners:
Backpack and pull along machines3 years66.67%33.33%1 Jul 2010
Other portable cleaners (including upright machines)5 years40.00%20.00%1 Jul 2010

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Source: TR 2022/1