ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds)40 years5.00%2.50%1 Jan 2007
Mushroom growing:
Sheds40 years5.00%2.50%1 Jul 2008
Sheep farming:
Woolshed assets:
Woolsheds and shearing sheds50 years4.00%2.00%1 Jan 2007
Dairy cattle farming:
Cattle handling assets:
Dairy milking sheds30 years6.67%3.33%1 Jul 2007
Horse farming:
Horse stalls (Breeze way, Shed row)33 ⅓ years6.00%3.00%1 Jan 2001
MANUFACTURING:
Railway rolling stock manufacturing and repair services:
Testing assets:
Test sheds for testing locomotives and other rolling stock30 years6.67%3.33%1 Jul 2014
TRANSPORT, POSTAL AND WAREHOUSING:
Water transport and support services:
Port assets:
Land based facilities:
Storage sheds, to the extent they form an integral part of bulk handling equipment40 years5.00%2.50%1 Jul 2002
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)10 years20.00%10.00%1 Jul 2014
Residential property operators:
Outdoor assets:
Garden sheds, freestanding15 years13.33%6.67%1 Jul 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Child care services:
Support assets:
Garden sheds, freestanding15 years13.33%6.67%1 Jul 2020
ARTS AND RECREATION SERVICES:
Nature reserves and conservation parks operation:
Parks and gardens:
Lion parks:
Animal cages and sheds20 years10.00%5.00%1 Jan 2001
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites)15 years13.33%6.67%1 Jul 2014

Disclaimer: While all the effort has been made to make this service as helpful as possible, this is free service and the author makes no warranties regarding the accuracy or completeness to any information on this website.

Source: TR 2022/1