ATO depreciation rates for coin-operated amusement machines assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
5 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Billiard tables | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Children’s rides Convertible video games/simulators (cabinet) 51/2 * 1 Jul 2001 Dedicated video games/simulators 31/2 * 1 Jul 2001 | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Interchangeable video game kits | 1 years | 100.00% | 200.00% | 1 July 2025 |
| Juke boxes (CD) Photo-image machines 31/2 * 1 Jul 2001 Pinball machines 31/2 * 1 Jul 2001 | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pool/billiard tables Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 Table games (including air hockey, soccer etc) 51/2 * 1 Jul 2001 | 10 years | 10.00% | 20.00% | 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.