ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Tractors12 years16.67%8.33%1 Jul 2007
Nursery and floriculture production:
Turf growing assets:
Turf harvesters (including pedestrian and tractor mounted harvesters)10 years20.00%10.00%1 Jul 2006
MINING:
Other non-metallic mineral mining and quarrying n.e.c.:
Salt harvesting assets:
Tractors10 years20.00%10.00%1 Jul 2021
MANUFACTURING:
Aircraft manufacturing and repair services:
Tow tractors:
Generally (excluding remote controlled tugs)20 years10.00%5.00%1 Jul 2020
Remote controlled tugs10 years20.00%10.00%1 Jul 2020
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Ground support assets:
Tow tractors20 years10.00%5.00%1 Jan 2003
Tractors, baggage15 years13.33%6.67%1 Jan 2003
Tractor trolleys (including baggage and container trolleys, and dollies)10 years20.00%10.00%1 Jan 2003
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Tractors8 years25.00%12.50%1 Jan 2004
Tractor attachments:
Roller mowers4 years50.00%25.00%1 Jan 2004
Slashers4 years50.00%25.00%1 Jan 2004
ARTS AND RECREATION SERVICES:
Amusement parks and centres operation and amusement and other recreational activities n.e.c.:
Amusement machines and equipment:
Rides and devices (fixed or mobile):
Trains, tracked or trackless (including tractor trains and miniature railways)10 years20.00%10.00%1 Jan 2002
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Tractors12 years16.67%8.33%1 Jul 2007

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Source: TR 2022/1