ATO depreciation rates for assets) assets in the Health Care And Social Assistance industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
7 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Fixed systems (incorporating buckies, generators, screening tables and suspensions) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Image intensifiers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Mobile systems (incorporating buckies, generators, screening tables and suspensions) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Patient archival and communication systems (PACS) | 4 years | 25.00% | 50.00% | 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.