ATO depreciation rates for telecommunications assets assets in the Information Media And Telecommunications industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
5 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air-conditioning units | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Batteries, rectifiers | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Equipment shelters (transportable) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Racks | 20 years | 5.00% | 10.00% | 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.