ATO depreciation rates for playground flooring assets in the Health Care And Social Assistance industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
8 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Artificial grass/synthetic lawn | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Playsets (including cubby houses, forts, slides, swing sets and trestle frames) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Sandpits, freestanding (including portable sandpits and sandpit covers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Soft fall flooring (including wet pour rubber and rubber mats) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Tents, portable (including gazebos, marquees and tepee play tents) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Toys (not specified elsewhere) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Tricycles and bicycles (including balance bicycles and tricycle scooters) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Water play area filtration assets and water pumps | 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.