ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MINING:
Underground mobile mining machines:
Scissor lifts6 years33.33%16.67%1 Jul 2002
MANUFACTURING:
Meat processing:
Slaughter floor assets:
Sheep brisket scissors5 years40.00%20.00%1 Jul 2013
Cured meat and smallgoods manufacturing:
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B
Dairy product manufacturing:
Ancillary and support assets:
Lifting and handling assets:
Scissor lifts15 years13.33%6.67%1 Jul 2016
Printing support services:
Post-press (finishing) trade services assets:
Newspaper mailroom assets:
Trimmers (including rotary and scissor action trimmers)15 years13.33%6.67%1 Jan 2007
Rigid and semi-rigid polymer product manufacturing:
Lifting platforms (including scissor lifts)15 years13.33%6.67%1 Jul 2016
Glass and glass product manufacturing:
Glass product manufacturing assets:
Glass handling and storage assets:
Vacuum lifters and scissor grabs8 years25.00%12.50%1 Jul 2009
Steel coil roll forming, slitting and blanking and sheet metal forming:
Steel coil blanking or shear line assets:
Scissor lifts15 years13.33%6.67%1 Jul 2012
Railway rolling stock manufacturing and repair services:
Handling assets:
Scissor lifts10 years20.00%10.00%1 Jul 2014
Aircraft manufacturing and repair services:
Elevating work platforms:
Scissor lifts10 years20.00%10.00%1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
Courier pick-up and delivery services:
Materials handling equipment:
Scissor lifts10 years20.00%10.00%1 Jul 2015
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Elevating work platforms (EWPs):
Scissor lifts10 years20.00%10.00%1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
General practice medical services:
Surgical instruments (including forceps, needle holders, scissors, skin graft knives)8 years25.00%12.50%1 Jul 2020
OTHER SERVICES:
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Lifting assets:
Scissor lifts15 years13.33%6.67%1 Jul 2015
Funeral, crematorium and cemetery services:
Funeral assets:
Scissor lift tables - see Table B Loading bay assets
Laundry and dry cleaning services:
Finishing assets:
Presses (including flat, utility and scissor legger presses):
Air operated, semi automatic15 years13.33%6.67%1 Jul 2011
Manual20 years10.00%5.00%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Loading bay assets:
Scissor lifts15 years13.33%6.67%1 Jul 2005
Warehouse and distribution centre equipment and machines:
Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets

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Source: TR 2022/1