ATO depreciation rates for bathroom assets assets in the Accommodation And Food Services industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
7 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) | 1 years | 100.00% | 200.00% | 1 July 2025 |
| Bed mattresses | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Bedding (including mattress protectors, pillows and sheets) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Heated towel rails, electric | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Scales | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Spa bath pumps | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Towels | 1 years | 100.00% | 200.00% | 1 July 2025 |
The effective lives shown above are determined by the Commissioner of Taxation under section 40-100 of the Income Tax Assessment Act 1997. The diminishing value rate equals 200% ÷ effective life (for assets acquired on or after 10 May 2006). The prime cost rate equals 100% ÷ effective life. You may alternatively self-assess effective life — see the ATO website for guidance.