ATO depreciation rates for point of sale 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 |
|---|---|---|---|---|
| Barcode scanners | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Cash registers, standalone type | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electronic funds transfer point of sale machines (EFTPOS) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Forecourt controllers | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Powder coating machines and systems (automatic and manual) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Power generators (emergency or standby) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Power regulation systems (PRS) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Racking | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Range hood exhaust fans | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Refrigerated cabinets and freezers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Safety steps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Self-checkout registers | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Shelving | 15 years | 6.67% | 13.33% | 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.