ATO depreciation rates for surgical instruments assets in the Health Care And Social Assistance industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
12 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Anatomical medical models, plastic | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Autoclaves and sterilisers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Automated ankle brachial pressure index (ABPI) measurement devices | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Blood coagulation (INR) meters | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Fixed | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Handheld manually operated instruments | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Portable | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Ultrasonic aspirators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ultrasonic bladder scanners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ultrasonic needle guides | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Wheelchairs | 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.