ATO depreciation rates for traffic management signs assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
5 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Arrow boards | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Speed observation signs | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Static signage (including safety cones, barricades, warning signs and bollards) Video recorder or equipment hiring 62/3 1 Jan 2001 Video tapes and games hiring 1/ * 1 Jan 2001 | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Traffic lights – mobile | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Variable message signs | 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.