ATO depreciation rates for dental 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 |
|---|---|---|---|---|
| Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Camera lenses | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Centrifuges | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Dental units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electrocautery units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electroejaculators | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Electrolyte analysers | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Generally | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Hydrobaths | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Microscopes | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mobile or portable x-ray units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Surgery lights | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tables and tubs | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ultrasonic scalers (standalone) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| X-ray processors – automatic | 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.