ATO Depreciation Rates 2021 • Network

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Telecommunications services:
Backbone network assets:
Conduits	40 years	5.00%	2.50%	1 Jul 2003
Cross connects (including digital and optical)	15 years	13.33%	6.67%	1 Jul 2003
Multiplexers (including wave division, terminal, and add-drop)	15 years	13.33%	6.67%	1 Jul 2003
Optical amplifiers	15 years	13.33%	6.67%	1 Jul 2003
Optical fibre cables	25 years	8.00%	4.00%	1 Jul 2003
Optical patch panels	25 years	8.00%	4.00%	1 Jul 2003
Regenerators	15 years	13.33%	6.67%	1 Jul 2003

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Computers and computer equipment:
Network equipment (including hubs, modems routers, switches, etc)	5 years	40.00%	20.00%	1 Jul 2016

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ATO Depreciation Rates 2023