ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Basic inorganic chemical manufacturing:
Ammonia manufacturing assets:
Support assets:
Safety showers and eye wash stations20 years10.00%5.00%1 Jul 2013
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Guestroom assets:
Bathroom assets:
Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes)1 years200.00%100.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Bathroom assets:
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)3 years66.67%33.33%1 Jul 2019
Shower curtains (excluding curtain rods and screens)2 years100.00%50.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Assistance and medical assets:
Chairs:
Shower5 years40.00%20.00%1 Jul 2019
Shower trolleys/mobile baths8 years25.00%12.50%1 Jul 2019
OTHER SERVICES:
Hairdressing and beauty services:
Beauty industry assets:
Hydrotherapy assets:
Vichy shower units10 years20.00%10.00%1 Jul 2010
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:
Tapware (including taps, mixers and shower heads and assemblies)15 years13.33%6.67%1 Jul 2015

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Source: TR 2022/1