ATO Depreciation Rates 2021 • Telephony

Table A
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
RENTAL, HIRING AND REAL ESTATE SERVICES:
Residential property operators:
Assets generally:
Telecommunications assets:
Telephone systems - see Table B Telephony

Table B
Name	Effective Life	Diminishing Value Rate	Prime Cost Rate	Date of Application
Telephony:
Mobile phones	3 years	66.67%	33.33%	1 Jul 2014
Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc)	7 years	28.57%	14.29%	1 Jul 2015

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ATO Depreciation Rates 2023