ATO depreciation rates for security systems assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Alarm bells | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Alarm systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Code pads | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Control panels | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Detectors (including glass, passive infrared and vibration) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Detectors (including passive infrared, photo sensors and vibration) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Global system for mobiles (GSM) units | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Global System for Mobiles (GSM) units | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Noise maker (including alarms and bells) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Noise makers (including bells and sirens) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Security cameras (CCTV) – fixed | 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.