ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Sanitary paper product manufacturing:
Finishing and converted paper product manufacturing assets:
Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels)15 years13.33%6.67%1 Jul 2013
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Guestroom assets:
Bathroom assets:
Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes)1 years200.00%100.00%1 Jul 2005
Housekeeping assets (including bins, buckets, floor signs and toilet brushes)1 years200.00%100.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)10 years20.00%10.00%1 Jul 2014
Residential property operators:
Bathroom assets:
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)3 years66.67%33.33%1 Jul 2019
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Assistance and medical assets:
Electronic arms for toilets10 years20.00%10.00%1 Jul 2019
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate 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:
Generally (including basins, bidets, sinks, toilets, urinals etc)20 years10.00%5.00%1 Jul 2015
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)15 years13.33%6.67%1 Jul 2014

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Source: TR 2022/1