ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Swimming pools and spas:
Chlorinators8 years25.00%12.50%1 Jul 2005
Filtration assets (including pumps)8 years25.00%12.50%1 Jul 2005
Heaters10 years20.00%10.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Outdoor assets:
Swimming pool assets:
Chlorinators10 years20.00%10.00%1 Jul 2019
Cleaning assets7 years28.57%14.29%1 Jul 2004
Covers (including blankets)8 years25.00%12.50%1 Jul 2019
Filtration assets (including pumps)10 years20.00%10.00%1 Jul 2019
Heaters:
Electric15 years13.33%6.67%1 Jul 2004
Gas15 years13.33%6.67%1 Jul 2004
Solar20 years10.00%5.00%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Support assets:
Swimming pool assets:
Dehumidifiers15 years13.33%6.67%1 Jul 2019
Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets
Pool covers (including blankets) - see Table B Swimming pool assets
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Swimming pool assets:
Chlorinators12 years16.67%8.33%1 Jul 2004
Cleaning assets7 years28.57%14.29%1 Jul 2004
Covers (including blankets)8 years25.00%12.50%1 Jul 2019
Filtration assets (including pumps)12 years16.67%8.33%1 Jul 2004
Heaters:
Electric15 years13.33%6.67%1 Jul 2004
Gas15 years13.33%6.67%1 Jul 2004
Solar20 years10.00%5.00%1 Jul 2004
Swimming pools (used as plant in a business):
Above-ground10 years20.00%10.00%1 Jul 2005
Concrete50 years4.00%2.00%1 Jul 2005
Fibreglass20 years10.00%5.00%1 Jul 2005

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Source: TR 2022/1