ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
RETAIL TRADE:
Signage used for business identification (including lighting for signs) - see Table B Advertising signs
Supermarket and grocery stores:
Support and other assets:
Signage:
Aisle signs7 years28.57%14.29%1 Jul 2020
Others (such as advertising signs and signage for business identification) - see Table B Advertising signs
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Traffic management assets:
Static signage (including safety cones, barricades, warning signs and bollards)3 years66.67%33.33%1 Jan 2006
ARTS AND RECREATION SERVICES:
Casino operations:
Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions)5 years40.00%20.00%1 Jul 2022
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Car park assets:
Car park signage7 years28.57%14.29%1 Jul 2016
Parking guidance assets:
Automatic vehicle counter systems (incorporating counter modules and signage)7 years28.57%14.29%1 Jul 2016
Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc)7 years28.57%14.29%1 Jul 2016
Signage for business identification (including lighting for signs) - see Table B Advertising signs

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