ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
INFORMATION MEDIA AND TELECOMMUNICATIONS:
Motion picture and video activities:
Motion picture film processing assets:
Optical sound camera systems (incorporating soundtrack and time code generators)10 years20.00%10.00%1 Jan 2006
Sound quality control processors5 years40.00%20.00%1 Jan 2006
Post production sound assets:
Amplifiers and pre-amplifiers5 years40.00%20.00%1 Jan 2006
Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers)5 years40.00%20.00%1 Jan 2006
Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders)3 years66.67%33.33%1 Jan 2006
Digital film projectors5 years40.00%20.00%1 Jan 2006
Digital sound conversion processors (including encoders and decoders)5 years40.00%20.00%1 Jan 2006
Hard disc video players and recorders3 years66.67%33.33%1 Jan 2006
Microphones and microphone accessories10 years20.00%10.00%1 Jan 2006
Motion picture film projectors10 years20.00%10.00%1 Jan 2006
Screens5 years40.00%20.00%1 Jan 2006
Sound mixing desks and consoles5 years40.00%20.00%1 Jan 2006
Speakers7 years28.57%14.29%1 Jan 2006
Time code synchronisation units5 years40.00%20.00%1 Jan 2006
Video routers and servers5 years40.00%20.00%1 Jan 2006
Screening theatre assets:
Digital audio players, digital film projectors and digital sound conversion processors5 years40.00%20.00%1 Jan 2006
Sound recording assets:
Amplifiers and pre-amplifiers5 years40.00%20.00%1 Jan 2006
Sound mixing consoles5 years40.00%20.00%1 Jan 2006
Boom poles2 years100.00%50.00%1 Jan 2006
Compressors, expanders and limiters5 years40.00%20.00%1 Jan 2006
Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders)2 years100.00%50.00%1 Jan 2006
Digital or electronic time code slates5 years40.00%20.00%1 Jan 2006
Headphones:
Generally2 years100.00%50.00%1 Jan 2006
Miniature in-ear headphones1 years200.00%100.00%1 Jan 2006
Microphones:
Field or boom microphones7 years28.57%14.29%1 Jan 2006
Lapel microphones1 years200.00%100.00%1 Jan 2006
Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers)5 years40.00%20.00%1 Jan 2006
Microphone cables2 years100.00%50.00%1 Jan 2006
Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters)5 years40.00%20.00%1 Jan 2006
Studio microphones10 years20.00%10.00%1 Jan 2006
Monitors2 years100.00%50.00%1 Jan 2006
Speakers5 years40.00%20.00%1 Jan 2006
Vision switchers5 years40.00%20.00%1 Jan 2006
Motion picture exhibition:
Cinema and sound processors8 years25.00%12.50%1 Jan 2001
Drive-in plant:
Sound transmission equipment10 years20.00%10.00%1 Jan 2001
Loud speakers and sound reproduction equipment10 years20.00%10.00%1 Jan 2001
RENTAL, HIRING AND REAL ESTATE SERVICES:
Rental and hiring services (except real estate):
Household assets:
Surround sound systems (incorporating audio-video receivers and speakers)5 years40.00%20.00%1 Jan 2006
Residential property operators:
Assets generally:
Surround sound systems (incorporating audio-video receivers and speakers)10 years20.00%10.00%1 Jul 2004
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES:
Professional photographic services:
Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers)3 years66.67%33.33%1 Jul 2015

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Source: TR 2022/1