ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Dairy cattle farming:
Robotic milking system assets:
Cow traffic systems7 years28.57%14.29%1 Jul 2016
CONSTRUCTION:
Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased)
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Radio broadcasting:
Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems)6 years33.33%16.67%1 Jul 2012
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Traffic management assets:
Crash prevention assets:
Barriers:
Concrete30 years6.67%3.33%1 Jan 2006
Plastic5 years40.00%20.00%1 Jan 2006
Crash attenuators (truck mounted)10 years20.00%10.00%1 Jan 2006
Road marking assets:
< 100 litre capacity5 years40.00%20.00%1 Jan 2006
100 to 500 litre capacity9 years22.22%11.11%1 Jan 2006
> 500 litre capacity11 years18.18%9.09%1 Jan 2006
Line grinders (walk behind)5 years40.00%20.00%1 Jan 2006
Traffic management signs:
Arrow boards10 years20.00%10.00%1 Jan 2006
Speed observation signs10 years20.00%10.00%1 Jan 2006
Traffic lights - mobile10 years20.00%10.00%1 Jan 2006
Variable message signs10 years20.00%10.00%1 Jan 2006
Static signage (including safety cones, barricades, warning signs and bollards)3 years66.67%33.33%1 Jan 2006

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Source: TR 2022/1