ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Sewerage and drainage services:
Sewage pump station assets:
Detention tanks80 years2.50%1.25%1 Jan 2005
Overflow screens25 years8.00%4.00%1 Jan 2005
Sewage service connection assets:
Low pressure pumps25 years8.00%4.00%1 Jan 2005
Vacuum pumps25 years8.00%4.00%1 Jan 2005
Sewage treatment assets:
Air filtration systems20 years10.00%5.00%1 Jan 2005
Air scrubbers10 years20.00%10.00%1 Jan 2005
Chemical blowers15 years13.33%6.67%1 Jan 2005
Chemical feeders and hoppers25 years8.00%4.00%1 Jan 2005
Chemical mixers and blenders25 years8.00%4.00%1 Jan 2005
Chemical storage tanks30 years6.67%3.33%1 Jan 2005
Grit removal assets25 years8.00%4.00%1 Jan 2005
Penstocks25 years8.00%4.00%1 Jan 2005
Screenings removal assets25 years8.00%4.00%1 Jan 2005
Sludge processing assets:
Anaerobic digesters80 years2.50%1.25%1 Jan 2005
Anaerobic digester gas handling and blowing systems25 years8.00%4.00%1 Jan 2005
Anaerobic digester heating systems25 years8.00%4.00%1 Jan 2005
Bio-filters80 years2.50%1.25%1 Jan 2005
Dissolved air flotation systems25 years8.00%4.00%1 Jan 2005
Lime disinfection dosing units25 years8.00%4.00%1 Jan 2005
Sludge dewatering assets:
Belt presses15 years13.33%6.67%1 Jan 2005
Centrifuges20 years10.00%5.00%1 Jan 2005
Screw conveyors25 years8.00%4.00%1 Jan 2005
Screw presses20 years10.00%5.00%1 Jan 2005
Sludge driers20 years10.00%5.00%1 Jan 2005
Sludge heating units20 years10.00%5.00%1 Jan 2005
Sludge thickening tanks (incorporating scrapers)80 years2.50%1.25%1 Jan 2005
Treatment assets:
Primary treatment assets:
Primary clarifiers (incorporating scrapers)80 years2.50%1.25%1 Jan 2005
Primary sedimentation lagoons50 years4.00%2.00%1 Jan 2005
Primary sedimentation tanks (incorporating scrapers and weirs)80 years2.50%1.25%1 Jan 2005
Scum collection and transfer systems25 years8.00%4.00%1 Jan 2005
Secondary treatment assets:
Biological nutrient removal (BNR) assets:
Aerators and blowers20 years10.00%5.00%1 Jan 2005
BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers)80 years2.50%1.25%1 Jan 2005
Mixers25 years8.00%4.00%1 Jan 2005
Secondary clarifiers (incorporating scrapers)80 years2.50%1.25%1 Jan 2005
Secondary treatment lagoons50 years4.00%2.00%1 Jan 2005
Secondary treatment tanks (incorporating scrapers and weirs)80 years2.50%1.25%1 Jan 2005
Sequenced batch reactors80 years2.50%1.25%1 Jan 2005
Sludge aerators and blowers80 years2.50%1.25%1 Jan 2005
Tertiary treatment assets:
Backwash air blowers20 years10.00%5.00%1 Jan 2005
Chlorine contact tanks80 years2.50%1.25%1 Jan 2005
Filtration tanks80 years2.50%1.25%1 Jan 2005
Reverse osmosis assets:
Fine screening systems15 years13.33%6.67%1 Jan 2005
Micro filtration units15 years13.33%6.67%1 Jan 2005
Reverse osmosis membrane filtration units10 years20.00%10.00%1 Jan 2005
UV disinfectors25 years8.00%4.00%1 Jan 2005
Water storage tanks80 years2.50%1.25%1 Jan 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Sewage treatment assets:
Controls8 years25.00%12.50%1 Jul 2004
Motors8 years25.00%12.50%1 Jul 2004

Disclaimer: While all the effort has been made to make this service as helpful as possible, this is free service and the author makes no warranties regarding the accuracy or completeness to any information on this website.

Source: TR 2022/1