ATO depreciation rates for infrastructure assets assets in the Transport, Postal And Warehousing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
17 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Beams and columns | 30 years | 3.33% | 6.67% | 1 July 2025 |
| CCTV systems | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Control systems (including commutators) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Handheld passenger ticketing machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Lighting | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Maintenance vehicles | 15 years | 6.67% | 13.33% | 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 |
| Phones, radio base stations, intercoms | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Power transformers | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Rescue and recovery vehicles | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Standby generators | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Substations (incorporating switchgear and circuit breakers) | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Track | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Track switches | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Traversers | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Uninterruptible power supply (UPS) 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.