ATO depreciation rates for household 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 |
|---|---|---|---|---|
| Clothes dryers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Dishwashers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| DVD players | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Evaporative coolers, portable | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Freezers | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Microwave ovens | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Refrigerators | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Surround sound systems (incorporating audio-video receivers and speakers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Television sets | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Vacuum cleaners, portable | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Video cassette recorder systems (VCR) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Washing machines Ladders (including stepladders, work platforms | 6 years | 16.67% | 33.33% | 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.