ATO depreciation rates for assets assets in the Transport, Postal And Warehousing 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 |
|---|---|---|---|---|
| Automatic vehicle monitoring computer systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Automatic vehicle monitoring tram borne equipment (including transponders) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| CCTV systems | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hand-held passenger ticketing machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Passenger information displays | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Passenger ticketing machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Radio base stations, intercoms | 7 years | 14.29% | 28.57% | 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.