ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Spirit manufacturing:
Support assets:
CCTV, security and monitoring systems assets - see Table B Security and monitoring assets
Ready-mixed concrete manufacturing:
CCTV systems5 years40.00%20.00%1 Jul 2014
Iron smelting and steel manufacturing:
Assets used in common in iron smelting and steel manufacturing processes:
CCTV systems3 years66.67%33.33%1 Jul 2010
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste treatment and disposal services:
Transfer stations and landfill operation assets:
CCTV and security systems4 years50.00%25.00%1 Jul 2015
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
CCTV and security systems4 years50.00%25.00%1 Jul 2014
RETAIL TRADE:
Fuel retailing:
Convenience store assets:
CCTV video surveillance systems4 years50.00%25.00%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Tramway and light rail passenger transport services:
Infrastructure assets:
Communication, computer and passenger support assets:
CCTV systems4 years50.00%25.00%1 Jul 2010
Rail freight and passenger transport services:
Monorail operation assets:
Infrastructure assets:
Communication, computer and passenger assets:
CCTV systems4 years50.00%25.00%1 Jul 2010
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Security and monitoring assets:
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
Monitors4 years50.00%25.00%1 Jul 2004
Recorders:
Digital4 years50.00%25.00%1 Jul 2004
Time lapse2 years100.00%50.00%1 Jul 2004
Switching units (including multiplexes)5 years40.00%20.00%1 Jul 2004
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Car park assets:
Security and monitoring assets:
Generally (including CCTV systems) - see Table B Security and monitoring assets
Security and monitoring assets:
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
Monitors4 years50.00%25.00%1 Jul 2004
Recorders:
Digital4 years50.00%25.00%1 Jul 2004
Time lapse2 years100.00%50.00%1 Jul 2004
Switching units (including multiplexers)5 years40.00%20.00%1 Jul 2004

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Source: TR 2022/1