ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
HEALTH CARE AND SOCIAL ASSISTANCE:
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer andintegrated software, or spine and hip scanners, holding devices, integrated computers and integrated software)10 years20.00%10.00%1 Jul 2002
ARTS AND RECREATION SERVICES:
Health and fitness centres and gymnasia operation:
Health and fitness centre operation assets:
Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines)8 years25.00%12.50%1 Jul 2012

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Source: TR 2022/1