ATO depreciation rates for computers and it equipment 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 |
|---|---|---|---|---|
| Additive manufacturing printers (including 3D printers) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Barcode readers/scanners | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Computer monitors | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Computers and computer equipment (not specified elsewhere below) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Desktop computers (including personal computers) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Mainframe computers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Mobile/portable computers (including laptops, tablets) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Printers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Scanners | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Servers | 4 years | 25.00% | 50.00% | 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.