ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
TRANSPORT, POSTAL AND WAREHOUSING:
Rail freight and passenger transport services:
Railway rolling stock:
Passenger:
Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers)30 years6.67%3.33%1 Jan 2002
Power vans15 years13.33%6.67%1 Jan 2002
ADMINISTRATIVE AND SUPPORT SERVICES:
Building and other industrial cleaning services:
Extractors for carpet and upholstery cleaning:
Truck or van mounted10 years20.00%10.00%1 Jul 2010
OTHER SERVICES:
Laundry and dry cleaning services:
Carpet, upholstery and rug cleaning services assets:
Extractors for carpet and upholstery cleaning:
Truck or van mounted10 years20.00%10.00%1 Jul 2010

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Source: TR 2022/1