ATO Depreciation Rates 2023

Table A
NameEffective LifeDiminishing Value RatePrime Cost RateDate of Application
AGRICULTURE, FORESTRY AND FISHING:
Sheep farming:
Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor)5 years40.00%20.00%1 Jan 2007
Pig farming:
Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors)5 years40.00%20.00%1 Jul 2008
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:
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
Pathology and diagnostic imaging services:
Radiologists' diagnostic imaging assets:
Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software)5 years40.00%20.00%1 Jul 2002
Optometry and optical dispensing:
Optical assets:
Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs))5 years40.00%20.00%1 Jan 2004

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Source: TR 2022/1