ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Agriculture:
Harvesters/sweepers6 ⅔ years30.00%15.00%1 Jan 2001
Fruit and tree nut growing:
Coffee, olive and tree nut growing assets:
Cleaning and mulching assets:
Sweeper attachments10 years20.00%10.00%1 Jul 2007
Harvesting assets:
Harvesters:
Nuts:
Sweepers12 years16.67%8.33%1 Jul 2007
Fruit growing assets:
Cleaning and mulching assets:
Sweeper attachments10 years20.00%10.00%1 Jul 2008
Beef cattle feedlots:
Cattle pen assets:
Bunk sweepers8 years25.00%12.50%1 Jan 2007
MANUFACTURING:
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Floor sweepers/scrubbers10 years20.00%10.00%1 Jul 2011
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
Sweepers - road sweepers10 years20.00%10.00%1 Jul 2015
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Sweepers and scrubbers10 years20.00%10.00%1 Jul 2014
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Runway sweepers15 years13.33%6.67%1 Jan 2003
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Floor sweepers/scrubbers10 years20.00%10.00%1 Jul 2011
ADMINISTRATIVE AND SUPPORT SERVICES:
Building and other industrial cleaning services:
Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners)2 years100.00%50.00%1 Jul 2010
Sweepers, hard floor:
Portable5 years40.00%20.00%1 Jul 2010
Ride-on7 years28.57%14.29%1 Jul 2010
Road sweeper trucks (including sweepers)10 years20.00%10.00%1 Jul 2010
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Warehouse and distribution centre equipment and machines:
Floor sweepers/scrubbers10 years20.00%10.00%1 Jul 2011

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Source: TR 2022/1