ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Poultry processing:
Deboning area assets:
Bone scanners (x-ray or photo)7 years28.57%14.29%1 Jul 2017
Grading equipment:
Camera vision scanners6 years33.33%16.67%1 Jul 2017
Cured meat and smallgoods manufacturing:
Ancillary assets:
Barcode readers, RF guns, scanner guns etc5 years40.00%20.00%1 Jul 2016
Fruit and vegetable processing:
Dried fruit (other than sun-dried) manufacturing assets:
Quality control and inspection assets:
Colour sorters and laser scanners10 years20.00%10.00%1 Jul 2018
Jam, pickles and sauces manufacturing assets:
Quality control and inspection assets:
Metal detectors and camera vision scanners10 years20.00%10.00%1 Jul 2018
Bakery product manufacturing (non-factory based):
Packaging assets:
Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc)8 years25.00%12.50%1 Jul 2016
Printing support services:
Pre-press trade services assets:
Scanners:
Drum10 years20.00%10.00%1 Jan 2006
Flatbed5 years40.00%20.00%1 Jan 2006
Cement manufacturing:
Preheat and clinker production assets:
Kiln shell scanners10 years20.00%10.00%1 Jul 2011
Motor vehicle manufacturing:
Motor car engine assembly and manufacturing assets:
Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc)10 years20.00%10.00%1 Jul 2012
WHOLESALE TRADE:
Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines
RETAIL TRADE:
Fuel retailing:
Convenience store assets:
Point of sale assets:
Barcode scanners6 years33.33%16.67%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Postal services:
Mail house assets:
Scanners5 years40.00%20.00%1 Jul 2015
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Post production video assets:
High definition digital film scanners4 years50.00%25.00%1 Jan 2006
FINANCIAL AND INSURANCE SERVICES:
Banking, building society and credit union operations:
Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners)5 years40.00%20.00%1 Jul 2019
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Scientific research services:
Scientific, medical and pharmaceutical research assets:
Computed tomography (CT) scanners10 years20.00%10.00%1 Jul 2014
Surveying and mapping services:
Laser scanners - 3D (high definition surveying) - ground LIDAR5 years40.00%20.00%1 Jul 2015
Laser scanners - vehicle mounted - ground LIDAR5 years40.00%20.00%1 Jul 2015
Veterinary services:
Veterinarians' assets:
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software)5 years40.00%20.00%1 Jan 2003
Ultrasonic bladder scanners10 years20.00%10.00%1 Jan 2003
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons5 years40.00%20.00%1 Jul 2002
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer andintegrated software, or spine and hip scanners, holding devices, integrated computers and integrated software)10 years20.00%10.00%1 Jul 2002
Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software)10 years20.00%10.00%1 Jul 2002
Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software)7 years28.57%14.29%1 Jul 2002
Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software)7 years28.57%14.29%1 Jul 2002
Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software)15 years13.33%6.67%1 Jul 2002
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jul 2002
Child care services:
Support assets:
Time attendance devices (including fingerprint and vein scanners)7 years28.57%14.29%1 Jul 2020
OTHER SERVICES:
Photographic film processing:
Printing assets:
Photo scanners (including photo and film scanners)9 years22.22%11.11%1 Jul 2017
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Point of sale assets:
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)6 years33.33%16.67%1 Jul 2005
Warehouse and distribution centre equipment and machines:
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011

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Source: TR 2022/1