ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
MANUFACTURING:
Cement manufacturing:
Support assets:
Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software)10 years20.00%10.00%1 Jul 2011
Motor vehicle manufacturing:
Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets):
Trim and final shop assets:
Wheel alignment assets:
Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors)15 years13.33%6.67%1 Jul 2011
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Radio broadcasting:
Telephone systems:
Telephone screening systems and other personal computer based telephone systems (excluding software)6 years33.33%16.67%1 Jul 2012
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Veterinary services:
Veterinarians' assets:
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jan 2004
HEALTH CARE AND SOCIAL ASSISTANCE:
Hospitals:
Hospital assets:
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
Endoscopic surgery assets (excluding disposable accessories):
Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software)5 years40.00%20.00%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
Specialist medical services n.e.c.:
Neurologists' assets:
Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers)5 years40.00%20.00%1 Jul 2003
Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers)5 years40.00%20.00%1 Jul 2003
Thoracic physicians' assets:
Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers)7 years28.57%14.29%1 Jul 2003
Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers)7 years28.57%14.29%1 Jul 2003
Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers)7 years28.57%14.29%1 Jul 2003
Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (C02) monitors, integrated pulse oximeters, integrated computers and integrated software)7 years28.57%14.29%1 Jul 2003
Pathology and diagnostic imaging services:
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 tomography (CT) systems (incorporating scanners, integrated computers and integrated software)10 years20.00%10.00%1 Jul 2002
Fluoroscopy assets (excluding direct radiography assets):
Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors)4 years50.00%25.00%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
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jul 2002
Podiatry services:
Podiatrists' assets:
Gait analysis assets:
Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software)4 years50.00%25.00%1 Jul 2003

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Source: TR 2022/1