ATO depreciation rates for transmission assets assets in the Information Media And Telecommunications industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Audio boards, consoles and mixers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Audio delay units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Automated tape library systems (incorporating robotic controls and tape drives) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Codecs | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fibre optic terminal equipment generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Generators (backup) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Obstruction lighting | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Power conditioners | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Surge arresters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Translators | 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.