ATO depreciation rates for medical imaging assets in the Health Care And Social Assistance industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
59 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Augmented reality (AR) interactive sandboxes (incorporating projectors) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Automatic refractometers/keratometers Cameras (including anterior segment cameras, | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Contact pin digitisers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dental X-ray equipment | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Diathermy and cautery machines/electrosurgical generators Endoscopic surgery assets (excluding disposable | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Direct (including power supply) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Dust extraction drills | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Electrocardiograph (ECG) machines | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Electronic | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Electronic (including hi-lo and lo-lo beds) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Electronic arms for toilets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electronic mops and floor scrubbers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Electronic recliner (including electric lift) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Electronic whiteboards (including touch screen interactive digital boards) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Endoscope sterilisers and disinfectors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Endoscopic electrosurgical generators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Film digitisers Fluoroscopy assets (excluding direct radiography | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Food preparation assets – large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Handpieces (driven by compressed air, compressed gas or electricity) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Hyfrecators – electrosurgical units | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Indirect | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Intra-oral x-ray film processors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Medical examination beds (adjustable/electric) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Medical imaging equipment – MRI | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Medical imaging equipment – X-ray | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mobile suction machines | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Non-refractive | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ophthalmoscopes, direct and otoscopes | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pet enclosures and structures, freestanding (including bird aviaries, chicken coops, fish tanks, guinea pig cages and rabbit hutches) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pole and post padding/protectors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Portable dust extraction drills | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pupillometers (used for refractive surgery) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Refraction units (including examination chair, instrument arms, table and light source) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Refractive (including eye tracking systems) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Refractometers (automated) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Suction machines, portable | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Suction units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Visual acuity chart projectors (automated) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Vitrectomy systems | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Wheelchair – electric, manual, tilt in space | 5 years | 20.00% | 40.00% | 1 July 2025 |
| X-ray viewers | 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.