ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Glass and glass product manufacturing:
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
Post-processing assets used in automotive laminated glass production and toughened glass production processes:
Automated back window soldering units10 years20.00%10.00%1 Jul 2009
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Guestroom assets:
Window blinds and curtains6 years33.33%16.67%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Window blinds, internal10 years20.00%10.00%1 Jul 2004
Window curtains6 years33.33%16.67%1 Jul 2004
Window shutters, automatic:
Controls10 years20.00%10.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Non-residential property operators:
Commercial office building assets:
Window blinds20 years10.00%5.00%1 Jul 2005
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Common area assets:
Window blinds - see Table B Window blinds
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Window blinds15 years13.33%6.67%1 Jul 2016

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Source: TR 2022/1