ATO depreciation rates for support assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
32 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air vacuum units, standalone | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Backdrop support systems (including background elevation systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bags and cases | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Camera track sliders | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Compressors – reciprocating | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Compressors – screw | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fans (including wall mounted) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Filter system assets (including reverse osmosis) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Heat seal machines for labelling laundry items | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Horse floats | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Horse rugs (including turnout rugs) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Hot water systems | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Light stands (including boom arms) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Lockers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Photographic printers/plotters | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Platform scales | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pumps | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Racing cars | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Rubber mats | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Tack room furniture, freestanding (including lockers, racks, seats etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tent and shooting tables | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Tripods | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Unmanned aerial vehicles (drones/remotely piloted aircraft) – rotary | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Vending machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Washing machines and dryers (used for washing horse rugs, saddle pads etc) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Wind machines | 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.