ATO depreciation rates for signage assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
16 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aisle signs Others (such as advertising signs and signage | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) | 100 years | 1.00% | 2.00% | 1 July 2025 |
| Automatic vehicle counter systems (incorporating counter modules and signage) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Newspaper wrapping machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Paint tinting and colour blending machines (manual and automatic) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Pay and display machines/Pay and go machines | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Sewing machines Signage for business identification (including lighting for | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Signage – illuminated | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Signage – non-illuminated | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Stock ladders | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Televisions – commercial display | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Trolleys, customer shopping type | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Trolleys, stock type (including roll cages, platform trolleys, etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| UV insect exterminators | 7 years | 14.29% | 28.57% | 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.