ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Spirit manufacturing:
Support assets:
CCTV, security and monitoring systems assets - see Table B Security and monitoring assets
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
CCTV and security systems4 years50.00%25.00%1 Jul 2015
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
CCTV and security systems4 years50.00%25.00%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:
Electronic information storage services:
Security and monitoring systems assets - see Table B Security and monitoring assets
FINANCIAL AND INSURANCE SERVICES:
Banking, building society and credit union operations:
Security assets:
Anti-jump barriers (cables or partitions)15 years13.33%6.67%1 Jul 2019
Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Security and monitoring assets:
Access control systems:
Code pads5 years40.00%20.00%1 Jul 2004
Door controllers5 years40.00%20.00%1 Jul 2004
Readers:
Proximity7 years28.57%14.29%1 Jul 2004
Swipe card3 years66.67%33.33%1 Jul 2004
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
Monitors4 years50.00%25.00%1 Jul 2004
Recorders:
Digital4 years50.00%25.00%1 Jul 2004
Time lapse2 years100.00%50.00%1 Jul 2004
Switching units (including multiplexes)5 years40.00%20.00%1 Jul 2004
Security systems:
Code pads5 years40.00%20.00%1 Jul 2004
Control panels5 years40.00%20.00%1 Jul 2004
Detectors (including passive infrared, photo sensors and vibration)5 years40.00%20.00%1 Jul 2004
Global System for Mobiles (GSM) units5 years40.00%20.00%1 Jul 2004
Noise makers (including bells and sirens)5 years40.00%20.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Support assets:
Security and monitoring assets - see Table B Security and monitoring assets
ARTS AND RECREATION SERVICES:
Horse training (racing):
Support assets:
Security and monitoring assets - see Table B Security and monitoring assets
Casino operations:
Security and monitoring assets - see Table B Security and monitoring assets
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Car park assets:
Security and monitoring assets:
Generally (including CCTV systems) - see Table B Security and monitoring assets
Intercommunication (intercom) system assets7 years28.57%14.29%1 Jul 2016
Two-way radios - see Table B Two-way radios
Security and monitoring assets:
Access control systems:
Code pads5 years40.00%20.00%1 Jul 2004
Door controllers5 years40.00%20.00%1 Jul 2004
Readers:
Proximity7 years28.57%14.29%1 Jul 2004
Swipe card3 years66.67%33.33%1 Jul 2004
Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building20 years10.00%5.00%1 Jul 2014
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
Monitors4 years50.00%25.00%1 Jul 2004
Recorders:
Digital4 years50.00%25.00%1 Jul 2004
Time lapse2 years100.00%50.00%1 Jul 2004
Switching units (including multiplexers)5 years40.00%20.00%1 Jul 2004
Security systems:
Code pads5 years40.00%20.00%1 Jul 2004
Control panels5 years40.00%20.00%1 Jul 2004
Detectors (including glass, passive infrared and vibration)5 years40.00%20.00%1 Jul 2004
Global system for mobiles (GSM) units5 years40.00%20.00%1 Jul 2004
Noise maker (including alarms and bells)5 years40.00%20.00%1 Jul 2004
Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production)8 years25.00%12.50%1 Jul 2019

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Source: TR 2022/1