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:
Headphones:
Generally2 years100.00%50.00%1 Jan 2006
Miniature in-ear headphones1 years200.00%100.00%1 Jan 2006
Radio broadcasting:
Headphones and headsets2 years100.00%50.00%1 Jul 2012

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Source: TR 2022/1