ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Ceramic product manufacturing:
Rapid fire shuttle kilns (used in the manufacture of ceramic tiles)13 ⅓ years15.00%7.50%1 Jan 2001
Concrete product manufacturing:
Concrete roof tile manufacturing assets:
Air compressors (rotary screw)10 years20.00%10.00%1 Jul 2012
Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators)15 years13.33%6.67%1 Jul 2012
Applicators:
Anti-scuff hot glue/wax10 years20.00%10.00%1 Jul 2012
General (including colour, sealer and sheen)20 years10.00%5.00%1 Jul 2012
Oil (excluding oil tanks)10 years20.00%10.00%1 Jul 2012
Bins15 years13.33%6.67%1 Jul 2012
Control systems10 years20.00%10.00%1 Jul 2012
Conveyors20 years10.00%5.00%1 Jul 2012
Curing assets:
Boilers20 years10.00%5.00%1 Jul 2012
Curing bays:
Concrete25 years8.00%4.00%1 Jul 2012
Foam sandwich (incorporating insulated panel walls, roof and doors)10 years20.00%10.00%1 Jul 2012
Rackers/derackers (including loaders/unloaders)20 years10.00%5.00%1 Jul 2012
Racks (used in curing bays)10 years20.00%10.00%1 Jul 2012
Depalleters20 years10.00%5.00%1 Jul 2012
Extruders15 years13.33%6.67%1 Jul 2012
Hoppers15 years13.33%6.67%1 Jul 2012
Mixers15 years13.33%6.67%1 Jul 2012
Oil tanks30 years6.67%3.33%1 Jul 2012
Packaging assets:
General (including collectors, compilers and cranes)20 years10.00%5.00%1 Jul 2012
Robots10 years20.00%10.00%1 Jul 2012
Shrink wrappers10 years20.00%10.00%1 Jul 2012
Strapping assets10 years20.00%10.00%1 Jul 2012
Wrapping assets10 years20.00%10.00%1 Jul 2012
Plates:
General7 years28.57%14.29%1 Jul 2012
Trim (including plates used for barge and ridge tiles)5 years40.00%20.00%1 Jul 2012
Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles):
General plant10 years20.00%10.00%1 Jan 2001
Pallets (aluminium used in extrusion process)5 years40.00%20.00%1 Jan 2001
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Floor coverings (removable without damage):
Carpets (excluding fixed carpet tiles)8 years25.00%12.50%1 Jul 2016
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:
Floor and wall tiles20 years10.00%5.00%1 Jul 2015
Generally (including basins, bidets, sinks, toilets, urinals etc)20 years10.00%5.00%1 Jul 2015
Tapware (including taps, mixers and shower heads and assemblies)15 years13.33%6.67%1 Jul 2015

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Source: TR 2022/1