ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Radio broadcasting:
Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Television broadcasting:
Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090)
Telecommunications services:
Satellite communication assets:
Communications satellites (geosynchronous orbit)15 years13.33%6.67%1 Jan 2005
High power amplifiers12 years16.67%8.33%1 Jan 2005
Multiplexers10 years20.00%10.00%1 Jan 2005
Satellite antennas:
Electronic components, external (including low noise amplifiers)8 years25.00%12.50%1 Jan 2005
Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides)8 years25.00%12.50%1 Jan 2005
Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides)20 years10.00%5.00%1 Jan 2005
Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters)10 years20.00%10.00%1 Jan 2005
Satellite telemetry and control systems15 years13.33%6.67%1 Jan 2005

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Source: TR 2022/1