ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
RETAIL TRADE:
Supermarket and grocery stores:
Refrigeration and freezing assets:
Night blinds/covers10 years20.00%10.00%1 Jul 2020
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
Outdoor assets:
Roller blinds:
Controls10 years20.00%10.00%1 Jul 2019
Motors10 years20.00%10.00%1 Jul 2019
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