ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Meat processing:
Boning room assets:
Pneumatic knives (including meat trimmers/round knives and de-fatting knives)2 years100.00%50.00%1 Jul 2013
Slaughter floor assets:
Pneumatic knives:
Meat trimmers/round knives and de-fatting knives2 years100.00%50.00%1 Jul 2013
Log sawmilling and timber dressing:
Saw milling equipment:
Dry or planner mill plant:
Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist)10 years20.00%10.00%1 Jan 2001
Green mill plant:
Sorter and trimming line plant:
Generally (includes grade mark reader and multi trimmer)10 years20.00%10.00%1 Jan 2001
Printing support services:
Post-press (finishing) trade services assets:
Newspaper mailroom assets:
Trimmers (including rotary and scissor action trimmers)15 years13.33%6.67%1 Jan 2007
Three knife trimmers15 years13.33%6.67%1 Jan 2006
Concrete product manufacturing:
Fibre cement building boards manufacturing assets:
Manufacturing, trimming and pressing assets:
Trimmers20 years10.00%5.00%1 Jul 2012
Iron smelting and steel manufacturing:
Tin-plating mill assets:
Side trimmers15 years13.33%6.67%1 Jul 2011
Wooden furniture and upholstered seat manufacturing:
Tools:
Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws)5 years40.00%20.00%1 Jul 2022
ADMINISTRATIVE AND SUPPORT SERVICES:
Gardening services:
Arboriculture and gardening services:
Hedge trimmers4 years50.00%25.00%1 Jan 2004
OTHER SERVICES:
Photographic film processing:
Framing assets:
Trimmers15 years13.33%6.67%1 Jul 2017

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Source: TR 2022/1