ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Mushroom growing:
Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls):
Growing15 years13.33%6.67%1 Jul 2008
Peak heat and spawn running10 years20.00%10.00%1 Jul 2008
Poultry farming for breeding, eggs and meat:
Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting)20 years10.00%5.00%1 Jan 2007
Poultry hatcheries:
Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting)40 years5.00%2.50%1 Jan 2007
Pig farming:
Animal housing assets:
Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors)20 years10.00%5.00%1 Jul 2008
MANUFACTURING:
Meat processing:
Cold storage assets:
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)5 years40.00%20.00%1 Jul 2013
Other food product manufacturing n.e.c.:
Peanut processing assets:
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2009
Concrete product manufacturing:
Concrete roof tile manufacturing assets:
Curing assets:
Curing bays:
Foam sandwich (incorporating insulated panel walls, roof and doors)10 years20.00%10.00%1 Jul 2012
Iron smelting and steel manufacturing:
Coke making assets:
Coke ovens batteries assets:
Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains)30 years6.67%3.33%1 Jul 2009
Hot strip mill assets:
Walking beam furnace assets:
Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors)20 years10.00%5.00%1 Jul 2010
Pellet making assets:
Dewatering assets:
Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors)20 years10.00%5.00%1 Jul 2010
Rod, bar, structural and rail mill assets:
Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors)20 years10.00%5.00%1 Jul 2010
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Ancillary and support assets:
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2011
ELECTRICITY, GAS, WATER AND WASTE SERVICES:
Waste remediation and materials recovery services:
Materials recovery facility (MRF) assets:
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2014
RETAIL TRADE:
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)15 years13.33%6.67%1 Jul 2005
Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters)5 years40.00%20.00%1 Jul 2005
Fuel retailing:
Convenience store assets:
Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors)7 years28.57%14.29%1 Jul 2010
ACCOMMODATION AND FOOD SERVICES:
Accommodation:
Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2005
Garage doors, electric (excluding doors):
Controls and motors5 years40.00%20.00%1 Jul 2005
TRANSPORT, POSTAL AND WAREHOUSING:
Other warehousing and storage services:
Warehouse and distribution centre equipment and machines:
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
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Electronic information storage services:
Data centre cooling assets:
Rear door heat exchangers (RDHx)15 years13.33%6.67%1 Jul 2017
FINANCIAL AND INSURANCE SERVICES:
Banking, building society and credit union operations:
Safes:
Strongroom door and frame100 years2.00%1.00%1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Door closers10 years20.00%10.00%1 Jul 2004
Door stops, freestanding10 years20.00%10.00%1 Jul 2004
Outdoor assets:
Automatic garage doors:
Controls5 years40.00%20.00%1 Jul 2004
Motors10 years20.00%10.00%1 Jul 2004
Security and monitoring assets:
Access control systems:
Door controllers5 years40.00%20.00%1 Jul 2004
Non-residential property operators:
Commercial office building assets:
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)15 years13.33%6.67%1 Jul 2005
OTHER SERVICES:
Automotive body, paint and interior repair n.e.c.:
Car wash and detailing assets:
Support assets:
Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors)10 years20.00%10.00%1 Jul 2009
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors)15 years13.33%6.67%1 Jul 2005
Security and monitoring assets:
Access control systems:
Door controllers5 years40.00%20.00%1 Jul 2004
Warehouse and distribution centre equipment and machines:
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

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Source: TR 2022/1