ATO depreciation rates for video monitors assets in the Information Media And Telecommunications industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
13 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cathode ray tube (CRT) monitors | 8 years | 12.50% | 25.00% | 1 July 2025 |
| LCD and Plasma monitors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Presentation automation systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Racks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| RF Modulation units | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Slow motion controllers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Teleprompters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Translators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Under monitor and tally display systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Videocassette recorders | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Videotape players and recorders | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Virtual monitor wall systems (including rear projection monitor walls) | 5 years | 20.00% | 40.00% | 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.