ATO depreciation rates for backbone network assets assets in the Information Media And Telecommunications 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 |
|---|---|---|---|---|
| Conduits | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Cross connects (including digital and optical) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| International telecommunications submarine cables | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Multiplexers (including wave division, terminal, and add-drop) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Optical amplifiers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Optical fibre cables | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Optical patch panels | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Regenerators | 15 years | 6.67% | 13.33% | 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.