Use these depreciation rates if you are a Restaurant, Takeaway Shop, Hotel or Motel.
Ask Max Accountancy if you require guidance or comment on this post.
Note: These rates apply to any assets purchased since May 2010.
| Asset | Diminishing value |
| Appliances (domestic type) | 30% |
| Bains-marie | 16% |
| Bedding | 67% |
| Beds | 20% |
| Beer systems | 16% |
| Beer tanks | 10% |
| Benches | 10% |
| Blankets | 40% |
| Blenders | 30% |
| Blinds | 25% |
| Boiling pans | 13% |
| Carpets (modular nylon tile construction) | 13% |
| Carpets (other than modular nylon tile construction) | 40% |
| Cash register systems | 40% |
| Cash registers | 40% |
| Chairs | 20% |
| Coffee makers | 30% |
| Compact disc players | 40% |
| Compact discs | 100% |
| Compressors | 16% |
| Cookers | 16% |
| Coolrooms | 10% |
| Crockery | 67% |
| Curtains | 25% |
| Cutlery | 67% |
| Dance floor | 10% |
| Decorative articles | 20% |
| Digital versatile disc (DVD) recorders with hard drive | 50% |
| Digital versatile disc (DVD) recorders without hard drive | 40% |
| Digital versatile disc players (DVD players) | 40% |
| Digital versatile discs (DVDs) | 100% |
| Dishwashers | 20% |
| Display cabinets | 16% |
| Drapes | 25% |
| Drinks dispensers | 16% |
| Electric blankets | 67% |
| Evaporators | 16% |
| Flagon fillers | 25% |
| Food processors | 30% |
| Freezer cabinets | 16% |
| Fryers | 16% |
| Fume hoods (other than stainless steel) | 13% |
| Fume hoods (stainless steel) | 10% |
| Furniture (fitted) | 13% |
| Furniture (loose) | 20% |
| “Gas cylinders—LPG including propane and butane” | 25% |
| Gas cylinders—others | 16% |
| Glass washers | 25% |
| Glassware | 67% |
| Griddles | 16% |
| Hand driers (air type) | 67% |
| “Hotel motel restaurant cafe tavern and takeaway bar equipment and machinery (default class)” | 16% |
| Ice making machines | 16% |
| Ice-cream dispensers | 16% |
| Insect exterminators | 30% |
| Integrated silk flower arrangements (PROV) | 100% |
| Keg fittings | 16% |
| Kitchen appliances (miscellaneous) | 30% |
| Linen | 67% |
| Lowerators | 16% |
| Microwave ovens (commercial) – applies to the 2014 and subsequent income years | 25% |
| Milkshake mixers | 25% |
| Mixers | 13% |
| Nip pourers | 67% |
| Ornaments | 20% |
| “Paintings and drawings in either case being property the value of which might reasonably be expected in normal circumstances to decline in value” | 10% |
| Peelers (vegetables) | 16% |
| Pillows | 67% |
| Pizza ovens (bench-top) – applies to the 2014 and subsequent income years | 30% |
| “Pizza ovens (bench-top for long-term loan or hire) – applies to the 2014 and subsequent income years” | 40% |
| Prints (including limited edition prints) | 20% |
| Ranges | 16% |
| Refrigerated cabinets | 16% |
| Rotisseries | 16% |
| Sandwich makers | 25% |
| Satellite dishes | 16% |
| Saunas | 13% |
| Set-top boxes with hard drive and personal video recorders (PVRs) with hard drive (PROV) | 50% |
| Set-top boxes without hard drive and personal video recorders (PVRs) without hard drive | 40% |
| Sinks | 10% |
| Slicers | 16% |
| Spa pools | 16% |
| Stage | 10% |
| Statues | 20% |
| Tables | 20% |
| Televisions | 40% |
| Towel cabinets (continuous) | 30% |
| Utensils (kitchen) | 67% |
| Vending machines (automatic goods) | 40% |
| Video game discs | 100% |
| Video game players | 67% |
| Video players | 40% |
| Vinyl flooring | 20% |
| Warming cabinets | 16% |
| Waste disposers | 25% |
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