ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Printing:
Flexographic printing assets:
Ancillary assets:
Anilox trolley tugs10 years20.00%10.00%1 Jul 2006
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Handling assets:
Pushers, rollers and tug units10 years20.00%10.00%1 Jul 2011
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:
Water transport and support services:
Commercial vessels:
Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats):
Longer than 10 metres20 years10.00%5.00%1 Jul 2009
Not longer than 10 metres15 years13.33%6.67%1 Jul 2009

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Source: TR 2022/1