ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Poultry processing:
Grading equipment:
Camera vision scanners6 years33.33%16.67%1 Jul 2017
Fruit and vegetable processing:
Jam, pickles and sauces manufacturing assets:
Quality control and inspection assets:
Metal detectors and camera vision scanners10 years20.00%10.00%1 Jul 2018
Printing support services:
Pre-press trade services assets:
Film projection camera systems (including backing board and processing assets)10 years20.00%10.00%1 Jan 2006
Iron smelting and steel manufacturing:
Plate mill assets:
Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks)5 years40.00%20.00%1 Jul 2010
TRANSPORT, POSTAL AND WAREHOUSING:
Other transport support services n.e.c.:
Electronic toll collection assets:
Optical character recognition cameras4 years50.00%25.00%1 Jul 2005
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Camera accessories:
Aspect ratio converters12 years16.67%8.33%1 Jan 2006
Digital or electronic time code slates5 years40.00%20.00%1 Jan 2006
Speed control, time lapse and phase adjustment controls10 years20.00%10.00%1 Jan 2006
Time code generators and master clocks10 years20.00%10.00%1 Jan 2006
Underwater and marine housings and rain deflectors12 years16.67%8.33%1 Jan 2006
Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers)3 years66.67%33.33%1 Jan 2006
Cameras:
16mm and 35mm film cameras10 years20.00%10.00%1 Jan 2006
Digital cameras5 years40.00%20.00%1 Jan 2006
Camera lens accessories:
Coloured and graduated filters and filter stages3 years66.67%33.33%1 Jan 2006
Fish eye and wide angle lens adapters10 years20.00%10.00%1 Jan 2006
Follow focus, remote focus, shutter and zoom controls10 years20.00%10.00%1 Jan 2006
Image stabilisers, matte boxes, and teleprompters10 years20.00%10.00%1 Jan 2006
Camera lenses10 years20.00%10.00%1 Jan 2006
Camera supports (including heads, legs mounts and tripods)10 years20.00%10.00%1 Jan 2006
Grips' assets:
Camera cranes10 years20.00%10.00%1 Jan 2006
Camera heads10 years20.00%10.00%1 Jan 2006
Dolly and camera attachments10 years20.00%10.00%1 Jan 2006
Remote camera control systems10 years20.00%10.00%1 Jan 2006
Motion picture film processing assets:
Optical sound camera systems (incorporating soundtrack and time code generators)10 years20.00%10.00%1 Jan 2006
Television broadcasting:
Cameras:
Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras)8 years25.00%12.50%1 Jul 2005
Studio cameras10 years20.00%10.00%1 Jul 2005
Camera control units10 years20.00%10.00%1 Jul 2005
Camera lens accessories (including adapters, filters, matte boxes and stabilisers)12 years16.67%8.33%1 Jul 2005
Camera lenses12 years16.67%8.33%1 Jul 2005
Camera mounting heads15 years13.33%6.67%1 Jul 2005
Camera mounts (including cranes, jibs, pedestals and tripods)25 years8.00%4.00%1 Jul 2005
Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit)12 years16.67%8.33%1 Jul 2005
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Security and monitoring assets:
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Scientific research services:
Scientific, medical and pharmaceutical research assets:
Digital cameras3 years66.67%33.33%1 Jul 2014
Surveying and mapping services:
Airborne imaging (cameras)7 years28.57%14.29%1 Jul 2015
Ground imaging (pole cameras)5 years40.00%20.00%1 Jul 2015
Professional photographic services:
Camera lenses5 years40.00%20.00%1 Jul 2015
Digital cameras:
Compact cameras (including point and shoot cameras)3 years66.67%33.33%1 Jul 2015
Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras)3 years66.67%33.33%1 Jul 2015
Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs)4 years50.00%25.00%1 Jul 2015
SLR cameras (including full-frame SLR cameras)3 years66.67%33.33%1 Jul 2015
Support assets:
Camera track sliders2 years100.00%50.00%1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Angiography assets:
Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software)4 years50.00%25.00%1 Jul 2002
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic camera systems:
Beam splitters and light sources10 years20.00%10.00%1 Jan 2003
Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors5 years40.00%20.00%1 Jan 2003
Still cameras7 years28.57%14.29%1 Jan 2003
Video monitors and video recorders7 years28.57%14.29%1 Jan 2003
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Fluoroscopy assets (excluding direct radiography assets):
Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors)4 years50.00%25.00%1 Jul 2002
Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems)10 years20.00%10.00%1 Jul 2002
Dental services:
Dentists' assets:
Intra-oral camera systems (incorporating camera and integrated processor/docking station)7 years28.57%14.29%1 Jul 2003
Optometry and optical dispensing:
Optical assets:
Cameras (including anterior segment cameras, retinal cameras, fundus cameras):
Analogue8 years25.00%12.50%1 Jan 2004
Digital4 years50.00%25.00%1 Jan 2004
Podiatry services:
Podiatrists' assets:
Gait analysis assets:
Non-computerised:
Video cameras5 years40.00%20.00%1 Jul 2003
Table B
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
Car park assets:
Licence plate recognition cameras and systems5 years40.00%20.00%1 Jul 2016
Digital cameras:
Camera lenses5 years40.00%20.00%1 Jul 2015
Medium format single lens reflex (SLR) system (including camera bodies and digital backs)4 years50.00%25.00%1 Jul 2015
Others3 years66.67%33.33%1 Jul 2015
Security and monitoring assets:
CCTV systems:
Cameras4 years50.00%25.00%1 Jul 2004

Disclaimer: While all the effort has been made to make this service as helpful as possible, this is free service and the author makes no warranties regarding the accuracy or completeness to any information on this website.

Source: TR 2022/1