ATO Depreciation Rates 2021 • Eftpos

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
RETAIL TRADE:
Fuel retailing:
Convenience store assets:
Point of sale assets:
Electronic funds transfer point of sale machines (EFTPOS)	6 years	33.33%	16.67%	1 Jul 2010
FINANCIAL AND INSURANCE SERVICES:
Banking, building society and credit union operations:
EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Point of sale assets:
Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals)	6 years	33.33%	16.67%	1 Jul 2005

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ATO Depreciation Rates 2023