ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Pig farming:
Animal housing assets:
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors)20 years10.00%5.00%1 Jul 2008
MANUFACTURING:
Concrete product manufacturing:
Prefabricated concrete product manufacturing assets:
Automated panel manufacturing assets:
Shutter cleaning machines15 years13.33%6.67%1 Jul 2013
Shutter transporting assets (including automated roller conveyors)15 years13.33%6.67%1 Jul 2013
Shutters8 years25.00%12.50%1 Jul 2013
Shutter saws7 years28.57%14.29%1 Jul 2013
RETAIL TRADE:
Roller shutter electric motors20 years10.00%5.00%1 Jul 2005
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Camera lens accessories:
Follow focus, remote focus, shutter and zoom controls10 years20.00%10.00%1 Jan 2006
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Window shutters, automatic:
Controls10 years20.00%10.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004

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Source: TR 2022/1