ATO depreciation rates for entertainment assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
7 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Audio (including amplifiers, microphones, speakers, processors) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Gaming stools and chairs | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Gaming tables (including blackjack, poker, roulette) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Poker/gaming machines | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Poker/gaming machines system hardware (used for monitoring) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Visual (including televisions, DVD players) | 5 years | 20.00% | 40.00% | 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.