ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Mushroom growing:
Growing systems:
Shelves:
Aluminium15 years13.33%6.67%1 Jul 2008
Other materials10 years20.00%10.00%1 Jul 2008
RETAIL TRADE:
Supermarket and grocery stores:
Bakery assets:
Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands)10 years20.00%10.00%1 Jul 2020

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Source: TR 2022/1