ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Meat processing:
Slaughter floor assets:
Specialised pork slaughter floor assets:
Carbon dioxide (C02) stunning chambers (incorporating carousels)10 years20.00%10.00%1 Jul 2013
Carcass grading probes4 years50.00%25.00%1 Jul 2013
De-hairing machines10 years20.00%10.00%1 Jul 2013
Gambrel tables15 years13.33%6.67%1 Jul 2013
Polishers10 years20.00%10.00%1 Jul 2013
Scalding tanks15 years13.33%6.67%1 Jul 2013
Singers10 years20.00%10.00%1 Jul 2013
Pulp, paper and converted paper product manufacturing:
Pulp and paper mill assets:
Electrical and instrumentation assets:
Sensors:
Specialised8 years25.00%12.50%1 Jan 2002
Railway rolling stock manufacturing and repair services:
Assembly assets:
Specialised hydraulic tool assets10 years20.00%10.00%1 Jul 2014
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Grips' assets:
Car rigs, sea rigs and other specialised rigs2 years100.00%50.00%1 Jan 2006
OTHER SERVICES:
Other machinery and equipment repair and maintenance:
Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets:
Workshop assets:
Tooling:
Vehicle specific specialised tooling5 years40.00%20.00%1 Jul 2015

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Source: TR 2022/1