ATO depreciation rates for accessories) assets in the Health Care And Social Assistance 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 |
|---|---|---|---|---|
| Arthroscopic fluid management systems | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Beam splitters and light sources | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Endoscopic lasers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fluid warmers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Forced air patient warmers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Haemodialysis machines | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Head lights | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Smoke evacuators | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Still cameras | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Video monitors and video recorders | 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.