ATO Depreciation Rates 2021 • Phones

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
TRANSPORT, POSTAL AND WAREHOUSING:
Rail freight and passenger transport services:
Monorail operation assets:
Infrastructure assets:
Communication, computer and passenger assets:
Phones, radio base stations, intercoms	7 years	28.57%	14.29%	1 Jul 2010
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Telecommunications assets:
Cordless phones	4 years	50.00%	25.00%	1 Jul 2004
Fire control assets:
Emergency warning and intercommunication systems (EWIS):
Warden intercom phones (WIPs)	12 years	16.67%	8.33%	1 Jul 2004

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Fire control and alarm assets:
Emergency warning and intercommunication systems:
Warden intercom phones	12 years	16.67%	8.33%	1 Jul 2004
Telephony:
Mobile phones	3 years	66.67%	33.33%	1 Jul 2014

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ATO Depreciation Rates 2023