ATO depreciation rates for cash handling assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
17 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cigarette cabinets, free standing | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coin cabinets, secure coin storage units and coin trolleys | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coin counters and sorters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coin counters and sorters, and coin deposit machines (CDMs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Counters, free standing (including checkout and service counters) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dishwashers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Display racks and stands (including magazine racks/stands) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hot water systems (excluding piping) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Label printers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Label printing scales | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Labelling guns | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Microwave ovens | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Note counters and sorters | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Nut grinders/peanut butter makers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Safes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Weighing machines (such as coin scales, digital weighing machines, and note scales) EFTPOS machines and EFTPOS terminals (such as | 7 years | 14.29% | 28.57% | 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.