ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Veterinary services:
Veterinarians' assets:
Dental assets:
Dental units10 years20.00%10.00%1 Jan 2004
Ultrasonic scalers (standalone)10 years20.00%10.00%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Dental services:
Dentists' assets:
Air abrasion units10 years20.00%10.00%1 Jul 2003
Air compressors10 years20.00%10.00%1 Jul 2003
Amalgamators7 years28.57%14.29%1 Jul 2003
Amalgam separators7 years28.57%14.29%1 Jul 2003
Computerised (CAD/CAM) ceramic restoration systems:
Imaging units7 years28.57%14.29%1 Jul 2003
Milling units5 years40.00%20.00%1 Jul 2003
Curing lights (halogen)5 years40.00%20.00%1 Jul 2003
Dental chairs10 years20.00%10.00%1 Jul 2003
Dental instruments:
Hand-held manually operated instruments3 years66.67%33.33%1 Jul 2003
Handpieces (driven by compressed air, compressed gas or electricity)3 years66.67%33.33%1 Jul 2003
Dental lasers:
Hard tissue and soft tissue lasers7 years28.57%14.29%1 Jul 2003
Soft tissue and whitening lasers7 years28.57%14.29%1 Jul 2003
Soft tissue lasers10 years20.00%10.00%1 Jul 2003
Dental loupes10 years20.00%10.00%1 Jul 2003
Dental operating lights10 years20.00%10.00%1 Jul 2003
Dental units10 years20.00%10.00%1 Jul 2003
Dental x-ray assets:
Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems)15 years13.33%6.67%1 Jul 2003
Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems)7 years28.57%14.29%1 Jul 2003
Intra-oral x-ray film processors10 years20.00%10.00%1 Jul 2003
Handpiece cleaners5 years40.00%20.00%1 Jul 2003
Intra-oral camera systems (incorporating camera and integrated processor/docking station)7 years28.57%14.29%1 Jul 2003
Nitrous oxide sedation units20 years10.00%5.00%1 Jul 2003
Oral surgical motors5 years40.00%20.00%1 Jul 2003
Suction units10 years20.00%10.00%1 Jul 2003
Ultrasonic scalers (standalone)10 years20.00%10.00%1 Jul 2003

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