ATO Depreciation Rates 2021 • Taps

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
ACCOMMODATION AND FOOD SERVICES:
Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):
Beer dispensing system assets (including, tanks, taps tubes and valves)	15 years	13.33%	6.67%	1 Jul 2005

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income:
Tapware (including taps, mixers and shower heads and assemblies)	15 years	13.33%	6.67%	1 Jul 2015

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ATO Depreciation Rates 2023