ATO depreciation rates for support assets assets in the Health Care And Social Assistance industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
20 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Annunciator panels | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Audio visual assets | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Blast chillers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Bowl mixers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Buggies to transport people | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Dehumidifiers Filtration equipment (including chlorinators and | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dishwashers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Dryers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Garden sheds, freestanding | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hot water systems (excluding commercial boilers and piping) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ice making machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Kiosk stands, freestanding | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Kitchen trolleys | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Refrigerators (including controlled temperature medication refrigerators) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Small appliances (including blenders, food processors, meat slicers, stick mixers) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Spring loaded trolleys | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Toasters | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Vacuum cleaners, ride on | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Washing machines | 12 years | 8.33% | 16.67% | 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.