ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
Anaesthesia machines10 years20.00%10.00%1 Jan 2003
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
Image intensifiers7 years28.57%14.29%1 Jul 2002
Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors10 years20.00%10.00%1 Jul 2002
Cell savers and cell separators7 years28.57%14.29%1 Jan 2003
Colposcopes10 years20.00%10.00%1 Jan 2003
Defibrillators10 years20.00%10.00%1 Jan 2003
Diathermy and cautery machines/electrosurgical generators10 years20.00%10.00%1 Jan 2003
Endoscopic surgery assets (excluding disposable accessories):
Arthroscopic fluid management systems7 years28.57%14.29%1 Jan 2003
Endoscopes (flexible and rigid) and endoscopic surgical instruments4 years50.00%25.00%1 Jan 2003
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
Endoscopic electrosurgical generators10 years20.00%10.00%1 Jan 2003
Endoscopic lasers10 years20.00%10.00%1 Jan 2003
Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software)5 years40.00%20.00%1 Jan 2003
Haemodialysis machines7 years28.57%14.29%1 Jan 2003
Head lights7 years28.57%14.29%1 Jan 2003
Hospital furniture:
Beds:
Electronic7 years28.57%14.29%1 Jan 2003
Mechanical10 years20.00%10.00%1 Jan 2003
Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables10 years20.00%10.00%1 Jan 2003
Infusion pumps:
General, pain management and rapid8 years25.00%12.50%1 Jan 2003
Syringe driven6 years33.33%16.67%1 Jan 2003
Insufflators10 years20.00%10.00%1 Jan 2003
Lithotriptors used for extra-corporeal shock wave lithotripsy7 years28.57%14.29%1 Jan 2003
Mechanical assist assets:
Calf and cuff compression devices8 years25.00%12.50%1 Jan 2003
Cardiac bypass and heart lung machines8 years25.00%12.50%1 Jan 2003
Intra-aortic balloon pumps8 years25.00%12.50%1 Jan 2003
Ventricular assist heart pumps8 years25.00%12.50%1 Jan 2003
Natal care assets (including incubators, infant warmers and mobile infant warmers)7 years28.57%14.29%1 Jan 2003
Operating tables and attachments:
Electronic10 years20.00%10.00%1 Jan 2003
Mechanical13 years15.38%7.69%1 Jan 2003
Operating theatre lights8 years25.00%12.50%1 Jan 2003
Pan flushers10 years20.00%10.00%1 Jan 2003
Patient hoists and lifters10 years20.00%10.00%1 Jan 2003
Patient monitoring assets:
Bedside monitoring systems7 years28.57%14.29%1 Jan 2003
Cardiac monitors7 years28.57%14.29%1 Jan 2003
ECGs7 years28.57%14.29%1 Jan 2003
Foetal monitors7 years28.57%14.29%1 Jan 2003
Pulse oximeters7 years28.57%14.29%1 Jan 2003
Vital signs monitors7 years28.57%14.29%1 Jan 2003
Patient warming assets (excluding disposable accessories):
Fluid warmers10 years20.00%10.00%1 Jan 2003
Forced air patient warmers10 years20.00%10.00%1 Jan 2003
Smoke evacuators8 years25.00%12.50%1 Jan 2003
Sterilisation and autoclave processing assets:
Drying cabinets10 years20.00%10.00%1 Jan 2003
Endoscope sterilisers and disinfectors5 years40.00%20.00%1 Jan 2003
Flash sterilisers10 years20.00%10.00%1 Jan 2003
Instrument washers10 years20.00%10.00%1 Jan 2003
Pre-vacuum sterilisers10 years20.00%10.00%1 Jan 2003
Ultrasonic cleaners and baths7 years28.57%14.29%1 Jan 2003
Surgical instruments:
Hand held manually operated instruments8 years25.00%12.50%1 Jan 2003
Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources)7 years28.57%14.29%1 Jan 2003
Ultrasonic aspirators10 years20.00%10.00%1 Jan 2003
Ultrasonic scalpels10 years20.00%10.00%1 Jan 2003
Surgical lasers (excluding ophthalmic surgical lasers)10 years20.00%10.00%1 Jan 2003
Surgical microscopes10 years20.00%10.00%1 Jan 2003
Ultrasonic bladder scanners10 years20.00%10.00%1 Jan 2003
Ultrasonic needle guides10 years20.00%10.00%1 Jan 2003
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons5 years40.00%20.00%1 Jul 2002
Ventilators:
Fixed7 years28.57%14.29%1 Jan 2003
Portable5 years40.00%20.00%1 Jan 2003
Wheelchairs10 years20.00%10.00%1 Jan 2003

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Source: TR 2022/1