ATO depreciation rates for communication assets assets in the Transport, Postal And Warehousing 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 |
|---|---|---|---|---|
| Communications cables – above ground | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Communications cables – underground | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Covered moving walkways (including covered walkways and carpets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Radios and telephone systems | 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.