ATO depreciation rates for office machines and equipment assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
10 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Electronic whiteboards | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Enveloping machines | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Facsimile machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Mailing machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Multi function machines (includes fax, copy, print and scan functions) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Photo copying machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Projectors (including lenses) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Shredders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Trolleys | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Whiteboards | 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.