ATO Depreciation Rates 2023

Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Employee time and attendance recorders (including bundy clocks, time clocks etc):
Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems)10 years20.00%10.00%1 Jul 2013
Standalone electronic time and attendance recorders (card based etc)10 years20.00%10.00%1 Jul 2013

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Source: TR 2022/1