ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Sound recording assets:
Microphones:
Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters)5 years40.00%20.00%1 Jan 2006
Radio broadcasting:
Transmission assets:
Antennas20 years10.00%5.00%1 Jul 2012
Television broadcasting:
Broadcast antennas20 years10.00%5.00%1 Jul 2005
Microphones:
Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters)5 years40.00%20.00%1 Jul 2005
Telecommunications services:
Microwave radio telecommunications assets:
Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable):
High capacity licensed microwave radio10 years20.00%10.00%1 Jul 2004
Medium capacity licensed microwave radio8 years25.00%12.50%1 Jul 2004
Low capacity licensed microwave radio5 years40.00%20.00%1 Jul 2004
Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter):
Class licence microwave radio system (including antenna)3 years66.67%33.33%1 Jul 2004
Mobile telecommunications assets:
Base station assets:
Antennas, battery backup, radio transmitters/receivers and rectifiers6 years33.33%16.67%1 Jul 2002
Microwave assets (including antennas, electronic multiplexers and transmitters/receivers)10 years20.00%10.00%1 Jul 2002
Satellite communication assets:
Satellite antennas:
Electronic components, external (including low noise amplifiers)8 years25.00%12.50%1 Jan 2005
Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides)8 years25.00%12.50%1 Jan 2005
Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides)20 years10.00%5.00%1 Jan 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Master antenna television (MATV) assets:
Amplifiers10 years20.00%10.00%1 Jul 2004
Modulators10 years20.00%10.00%1 Jul 2004
Power sources10 years20.00%10.00%1 Jul 2004
Television antennas, freestanding5 years40.00%20.00%1 Jul 2004
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS)5 years40.00%20.00%1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
Retirement village and accommodation for the aged operation:
Support assets:
Master antenna television (MATV) assets - see Table A Residential property operators (67110)

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Source: TR 2022/1