ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Beef cattle feedlots:
Manure composting and screening machines15 years13.33%6.67%1 Jan 2007
MINING:
Mineral dressing assets:
Screening assets15 years13.33%6.67%1 Jul 2003
Iron ore mining:
Mineral dressing assets:
Screening assets10 years20.00%10.00%1 Jan 2006
Mineral sand mining:
Screening assets (including screens and trommels)15 years13.33%6.67%1 Jan 2003
Construction material mining:
Control systems (for conveying, crushing and screening assets)10 years20.00%10.00%1 Jul 2003
Crushers:
Mobile (track or wheel mounted machinery including screening and conveying components)15 years13.33%6.67%1 Jul 2003
Screening assets12 years16.67%8.33%1 Jul 2003
MANUFACTURING:
Bakery product manufacturing (non-factory based):
Sugar refining assets:
Sugar receival, drying, screening, and storage assets:
Bins, hoppers and silos30 years6.67%3.33%1 Jul 2011
Lump breakers15 years13.33%6.67%1 Jul 2011
Rotary sugar dryers25 years8.00%4.00%1 Jul 2011
Sugar throwers15 years13.33%6.67%1 Jul 2011
Vibratory screens (including graders and scalpers)15 years13.33%6.67%1 Jul 2011
Prepared animal and bird feed manufacturing:
Prepared animal and bird feed manufacturing assets generally:
Drying, coating, cooling and addition assets:
Screening and sieving assets10 years20.00%10.00%1 Jul 2012
Reconstituted wood product manufacturing:
Woodchip screening and washing assets15 years13.33%6.67%1 Jan 2005
Basic inorganic chemical manufacturing:
Ammonium nitrate manufacturing assets:
Ammonium nitrate prill manufacturing assets:
Coating, cooling, drying and screening assets:
Bulk flow coolers20 years10.00%5.00%1 Jul 2013
Chilling systems (incorporating chillers, ducting and piping)20 years10.00%5.00%1 Jul 2013
Coating product tanks25 years8.00%4.00%1 Jul 2013
Fluid bed coolers20 years10.00%5.00%1 Jul 2013
Rotary drum machines (including coaters, coolers, driers and granulators)20 years10.00%5.00%1 Jul 2013
Screeners20 years10.00%5.00%1 Jul 2013
Iron smelting and steel manufacturing:
Coke making assets:
Coal screening assets:
Crushers20 years10.00%5.00%1 Jul 2009
Hammer mills15 years13.33%6.67%1 Jul 2009
Hydrowashers20 years10.00%5.00%1 Jul 2009
Primary, secondary and tertiary screens and chutes10 years20.00%10.00%1 Jul 2009
Alumina production:
Alumina manufacturing (including bauxite refining and calcined alumina manufacturing):
Bauxite crushing and handling assets:
Screening assets15 years13.33%6.67%1 Jan 2003
Aluminium smelting:
Anode (green) pasting assets:
Screening assets15 years13.33%6.67%1 Jan 2003
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Water supply:
Assets used in water supply:
Water treatment assets:
Raw water inlet screening systems25 years8.00%4.00%1 Jan 2005
Sewerage and drainage services:
Sewage treatment assets:
Screenings removal assets25 years8.00%4.00%1 Jan 2005
Treatment assets:
Tertiary treatment assets:
Reverse osmosis assets:
Fine screening systems15 years13.33%6.67%1 Jan 2005
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Food separation and screening assets10 years20.00%10.00%1 Jul 2014
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Terminal building assets:
Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems)5 years40.00%20.00%1 Jan 2003
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Screening theatre assets:
Audio amplification and processing equipment (includes component racks systems)5 years40.00%20.00%1 Jan 2006
Digital audio players, digital film projectors and digital sound conversion processors5 years40.00%20.00%1 Jan 2006
Motion picture film projectors10 years20.00%10.00%1 Jan 2006
Screens8 years25.00%12.50%1 Jan 2006
Speakers10 years20.00%10.00%1 Jan 2006
Radio broadcasting:
Telephone systems:
Telephone screening systems and other personal computer based telephone systems (excluding software)6 years33.33%16.67%1 Jul 2012
HEALTH CARE AND SOCIAL ASSISTANCE:
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Fluoroscopy assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, generators, screening tables and suspensions)15 years13.33%6.67%1 Jul 2002
Mobile systems (incorporating buckies, generators, screening tables and suspensions)10 years20.00%10.00%1 Jul 2002
X-ray assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)15 years13.33%6.67%1 Jul 2002
Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)10 years20.00%10.00%1 Jul 2002

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Source: TR 2022/1