ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Printing:
Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers)5 years40.00%20.00%1 Jan 2006
Glass and glass product manufacturing:
Glass product manufacturing assets:
Automotive glass product manufacturing assets:
Inspection assets:
Automotive toughened glass product inspection assets (including thermal imaging testing assets)10 years20.00%10.00%1 Jul 2009
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Surveying and mapping services:
Airborne imaging (cameras)7 years28.57%14.29%1 Jul 2015
Ground imaging (pole cameras)5 years40.00%20.00%1 Jul 2015
HEALTH CARE AND SOCIAL ASSISTANCE:
Pathology and diagnostic imaging services:
Pathologists' assets:
Batch slide stainer6 years33.33%16.67%1 Jan 2002
Bio hazard chambers10 years20.00%10.00%1 Jan 2002
Centrifuges5 years40.00%20.00%1 Jan 2002
Incubators6 years33.33%16.67%1 Jan 2002
Laboratory analysers5 years40.00%20.00%1 Jan 2002
Microscopes10 years20.00%10.00%1 Jan 2002
Rotary microtomes6 years33.33%16.67%1 Jan 2002
Tissue embedding systems6 years33.33%16.67%1 Jan 2002
Tissue processors6 years33.33%16.67%1 Jan 2002
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
Computed radiography (CR) digitisers4 years50.00%25.00%1 Jul 2002
Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software)10 years20.00%10.00%1 Jul 2002
Film digitisers4 years50.00%25.00%1 Jul 2002
Fluoroscopy assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, generators, screening tables and suspensions)15 years13.33%6.67%1 Jul 2002
Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors)4 years50.00%25.00%1 Jul 2002
Image intensifiers7 years28.57%14.29%1 Jul 2002
Mobile systems (incorporating buckies, generators, screening tables and suspensions)10 years20.00%10.00%1 Jul 2002
Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software)7 years28.57%14.29%1 Jul 2002
Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software)7 years28.57%14.29%1 Jul 2002
Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems)10 years20.00%10.00%1 Jul 2002
Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software)15 years13.33%6.67%1 Jul 2002
Patient archival and communication systems (PACS)4 years50.00%25.00%1 Jul 2002
Processing assets:
Daylight imaging processors9 years22.22%11.11%1 Jul 2002
Dry laser imaging processors8 years25.00%12.50%1 Jul 2002
Wet laser imaging processors10 years20.00%10.00%1 Jul 2002
Teleradiology assets (excluding the imaging device)4 years50.00%25.00%1 Jul 2002
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jul 2002
X-ray assets (excluding direct radiography assets):
Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)15 years13.33%6.67%1 Jul 2002
Image intensifier7 years28.57%14.29%1 Jul 2002
Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube)10 years20.00%10.00%1 Jul 2002
Dental services:
Dentists' assets:
Computerised (CAD/CAM) ceramic restoration systems:
Imaging units7 years28.57%14.29%1 Jul 2003
Optometry and optical dispensing:
Optical assets:
Telemedicine digital imaging systems (excluding imaging devices)4 years50.00%25.00%1 Jan 2004

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Source: TR 2022/1