ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Sheep farming:
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)5 years40.00%20.00%1 Jan 2007
Pig farming:
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors)5 years40.00%20.00%1 Jul 2008
MANUFACTURING:
Industrial gas manufacturing:
Support and other assets:
Safety assets:
Gas leakage monitors:
Fixed10 years20.00%10.00%1 Jul 2011
Portable4 years50.00%25.00%1 Jul 2011
Basic organic chemical manufacturing:
Ethanol manufacturing assets:
Support and other assets:
Tanker filling assets:
Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks)15 years13.33%6.67%1 Jul 2012
Cement manufacturing:
Support assets:
Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software)10 years20.00%10.00%1 Jul 2011
Iron smelting and steel manufacturing:
Assets used in common in iron smelting and steel manufacturing processes:
Control systems assets:
Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges)7 years28.57%14.29%1 Jul 2010
WHOLESALE TRADE:
Petroleum product wholesaling:
Bulk fuel terminal assets (excluding LPG assets):
Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank)15 years13.33%6.67%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Airport operations and other air transport support services:
Airport assets:
Terminal building assets:
Flight information display signs (including monitors and LED screens)7 years28.57%14.29%1 Jan 2003
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Camera accessories:
Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers)3 years66.67%33.33%1 Jan 2006
Post production video assets:
Monitors5 years40.00%20.00%1 Jan 2006
Sound recording assets:
Monitors2 years100.00%50.00%1 Jan 2006
Video monitors5 years40.00%20.00%1 Jan 2006
Radio broadcasting:
Audio monitors10 years20.00%10.00%1 Jul 2012
Control room assets generally:
Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc)10 years20.00%10.00%1 Jul 2012
Transmission assets:
Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc)10 years20.00%10.00%1 Jul 2012
Television broadcasting:
Monitors:
Audio monitors10 years20.00%10.00%1 Jul 2005
Video monitors:
Cathode ray tube (CRT) monitors8 years25.00%12.50%1 Jul 2005
LCD and Plasma monitors5 years40.00%20.00%1 Jul 2005
Virtual monitor wall systems (including rear projection monitor walls)5 years40.00%20.00%1 Jul 2005
Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors)12 years16.67%8.33%1 Jul 2005
Under monitor and tally display systems10 years20.00%10.00%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Security and monitoring assets:
CCTV systems:
Monitors4 years50.00%25.00%1 Jul 2004
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Veterinary services:
Veterinarians' assets:
Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (C02) end-tidal monitors, ECGs and pulse oximeters)7 years28.57%14.29%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Angiography assets:
Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software)4 years50.00%25.00%1 Jul 2002
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic camera systems:
Video monitors and video recorders7 years28.57%14.29%1 Jan 2003
Patient monitoring assets:
Cardiac monitors7 years28.57%14.29%1 Jan 2003
Foetal monitors7 years28.57%14.29%1 Jan 2003
Vital signs monitors7 years28.57%14.29%1 Jan 2003
General practice medical services:
Foetal heart monitors, external7 years28.57%14.29%1 Jul 2020
Portable observation machines (including vital signs monitors)7 years28.57%14.29%1 Jul 2020
Specialist medical services n.e.c.:
Thoracic physicians' assets:
Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software)7 years28.57%14.29%1 Jul 2003
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Fluoroscopy assets (excluding direct radiography assets):
Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors)4 years50.00%25.00%1 Jul 2002
Podiatry services:
Podiatrists' assets:
Gait analysis assets:
Non-computerised:
Video monitors and video recorders7 years28.57%14.29%1 Jul 2003
OTHER SERVICES:
Photographic film processing:
Printing assets:
Photo calibration monitors8 years25.00%12.50%1 Jul 2017
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Computers and computer equipment:
Computer monitors4 years50.00%25.00%1 Jul 2016
Point of sale assets:
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)6 years33.33%16.67%1 Jul 2005
Security and monitoring assets:
CCTV systems:
Monitors4 years50.00%25.00%1 Jul 2004

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Source: TR 2022/1