ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
HEALTH CARE AND SOCIAL ASSISTANCE:
Optometry and optical dispensing:
Optical assets:
Tonometers:
Contact tonometers:
Applanation:
Hand-held6 years33.33%16.67%1 Jan 2004
Mounted8 years25.00%12.50%1 Jan 2004
Electronic6 years33.33%16.67%1 Jan 2004
Non-contact tonometers:
Hand-held5 years40.00%20.00%1 Jan 2004
Table mounted8 years25.00%12.50%1 Jan 2004

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Source: TR 2022/1