ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Fruit and vegetable processing:
Fruit juice and fruit juice drink manufacturing assets:
Filling and sealing assets:
Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels)15 years13.33%6.67%1 Jul 2010
Soft drink, cordial and syrup manufacturing:
Packaging assets:
Filling and sealing assets:
Cooling and warming tunnels10 years20.00%10.00%1 Jul 2009
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Hospital furniture:
Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables10 years20.00%10.00%1 Jan 2003
Patient warming assets (excluding disposable accessories):
Fluid warmers10 years20.00%10.00%1 Jan 2003
Forced air patient warmers10 years20.00%10.00%1 Jan 2003
Retirement village and accommodation for the aged operation:
Support assets:
Kitchen assets:
Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers)10 years20.00%10.00%1 Jul 2019

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Source: TR 2022/1