ATO depreciation rates for commercial office building assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
13 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Acoustic hoods and canopies | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boiler pumps | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Building maintenance units | 35 years | 2.86% | 5.71% | 1 July 2025 |
| Carpets | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generators (incorporating attached engine management and generator monitoring instruments) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Hot water installations (excluding commercial boilers and piping) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Lighting control systems (microprocessor based) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Line interactive types | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Online double conversion types | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Power management units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Window blinds | 20 years | 5.00% | 10.00% | 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.