ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines
WHOLESALE TRADE:
Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines
Lifting and handling assets:
Forklifts - see Table B Warehouse and distribution centre equipment and machines
Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines
Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines
Racks - see Table B Warehouse and distribution centre equipment and machines
Trolleys - see Table B Warehouse and distribution centre equipment and machines
RETAIL TRADE:
Supermarket and grocery stores:
Support and other assets:
Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines
TRANSPORT, POSTAL AND WAREHOUSING:
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines20 years10.00%5.00%1 Jul 2011
Balers15 years13.33%6.67%1 Jul 2011
Battery assets for warehouse vehicles (including pallet trucks and forklifts):
Batteries (detachable for recharging)5 years40.00%20.00%1 Jul 2011
Battery chargers:
Forklifts11 years18.18%9.09%1 Jul 2011
Other10 years20.00%10.00%1 Jul 2011
Handling assets:
Battery tuggers10 years20.00%10.00%1 Jul 2011
Racking roller beds15 years13.33%6.67%1 Jul 2011
Transfer carts10 years20.00%10.00%1 Jul 2011
Washers10 years20.00%10.00%1 Jul 2011
Carts/buggies15 years13.33%6.67%1 Jul 2011
Conveyors15 years13.33%6.67%1 Jul 2011
Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets
Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors):
External20 years10.00%5.00%1 Jul 2011
Internal10 years20.00%10.00%1 Jul 2011
Floor sweepers/scrubbers10 years20.00%10.00%1 Jul 2011
Forklift attachments:
Cages10 years20.00%10.00%1 Jul 2011
Push pull units11 years18.18%9.09%1 Jul 2011
Inflatable dock bags/seals/shelters10 years20.00%10.00%1 Jul 2011
Packaging machines and wrapping machines - see Table B Packaging machines
Pallet assets:
Dispensers15 years13.33%6.67%1 Jul 2011
Lift tables10 years20.00%10.00%1 Jul 2011
Racks20 years10.00%5.00%1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011
Portable/handheld and vehicle mounted terminal devices4 years50.00%25.00%1 Jul 2011
Refrigeration assets - see Table B
Roll cages10 years20.00%10.00%1 Jul 2011
Trolleys10 years20.00%10.00%1 Jul 2011
Voice picking assets:
Battery chargers4 years50.00%25.00%1 Jul 2011
Headsets4 years50.00%25.00%1 Jul 2011
Terminals (on person)4 years50.00%25.00%1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric15 years13.33%6.67%1 Jul 2011
Hydraulic20 years10.00%5.00%1 Jul 2011
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Warehouse and distribution centre equipment and machines:
Automated storage and retrieval machines20 years10.00%5.00%1 Jul 2011
Balers15 years13.33%6.67%1 Jul 2011
Battery assets for warehouse vehicles (including pallet trucks and forklifts):
Batteries (detachable for recharging)5 years40.00%20.00%1 Jul 2011
Battery chargers:
Forklifts11 years18.18%9.09%1 Jul 2011
Other10 years20.00%10.00%1 Jul 2011
Handling assets:
Battery tuggers10 years20.00%10.00%1 Jul 2011
Racking roller beds15 years13.33%6.67%1 Jul 2011
Transfer carts10 years20.00%10.00%1 Jul 2011
Washers10 years20.00%10.00%1 Jul 2011
Carts/buggies15 years13.33%6.67%1 Jul 2011
Conveyors15 years13.33%6.67%1 Jul 2011
Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets
Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors):
External20 years10.00%5.00%1 Jul 2011
Internal10 years20.00%10.00%1 Jul 2011
Floor sweepers/scrubbers10 years20.00%10.00%1 Jul 2011
Forklift attachments:
Cages10 years20.00%10.00%1 Jul 2011
Push pull units11 years18.18%9.09%1 Jul 2011
Inflatable dock bags/seals/shelters10 years20.00%10.00%1 Jul 2011
Packaging machines and wrapping machines - see Table B Packaging machines
Pallet assets:
Dispensers15 years13.33%6.67%1 Jul 2011
Lift tables10 years20.00%10.00%1 Jul 2011
Racks20 years10.00%5.00%1 Jul 2011
Radio frequency terminal assets:
Barcode readers/scanners5 years40.00%20.00%1 Jul 2011
Portable/handheld and vehicle mounted terminal devices4 years50.00%25.00%1 Jul 2011
Refrigeration assets - see Table B Refrigeration assets
Roll cages10 years20.00%10.00%1 Jul 2011
Trolleys10 years20.00%10.00%1 Jul 2011
Voice picking assets:
Battery chargers4 years50.00%25.00%1 Jul 2011
Headsets4 years50.00%25.00%1 Jul 2011
Terminals (on person)4 years50.00%25.00%1 Jul 2011
Waste compactors (used for cardboard and plastic):
Electric15 years13.33%6.67%1 Jul 2011
Hydraulic20 years10.00%5.00%1 Jul 2011

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Source: TR 2022/1