ATO Tax Depreciation Rates / Effective Lives 2016-2017

Below are the ATO effective lives for residential property as at the 1st of July 2016 from TR 2016/1.

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Asset  Life (Years)
Air conditioning assets (excluding ducting, pipes and vents):
Air handling units  20
Chillers:
Absorption  25
Centrifugal  20
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled  15
Water-cooled 20
Condensing sets  15
Cooling towers  15
Damper motors (including variable air volume box controller) 10
Fan coil units (connected to condensing set)  15
Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10
Packaged air conditioning units  15
Pumps 20
Room units  10
Ceiling fans  5
Clocks, electric  10
Digital video display (DVD) players  5
Door closers  10
Door stops, freestanding  10
Escalators (machinery and moving parts)  20
Evaporative coolers:
Fixed (excluding ducting and vents)  20
Portable 10
Floor coverings (removable without damage):
Carpet 10
Floating timber  15
Linoleum 10
Vinyl 10
Furniture, freestanding  13 1/3
Garbage bins  10
Garbage compacting systems (excluding chutes)  6 2/3
Generators 20
Gym assets:
Cardiovascular 5
Resistance 10
Hand dryers, electrical  10
Heaters:
Fixed:
Electric  15
Gas:
Ducted central heating unit  20
Other 15
Freestanding 15
Hot water systems (excluding piping):
Electric  12
Gas 12
Solar 15
Intercom system assets  10
Lifts (including hydraulic and traction lifts)  30
Lights:
Fittings (excluding hardwired)  5
Freestanding 5
Shades, removable  5
Linen 5
Master antenna television (MATV) assets:
Amplifiers 10
Modulators 10
Power sources  10
Mirrors, freestanding  15
Radios 10
Rugs 7
Solar power generating system assets  20
Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7
Surround sound systems (incorporating audio-video receivers and speakers) 10
Telecommunications assets:
Cordless phones  4
Telephone hand sets  10
Telephone systems – see Table B Telephony
Television antennas, freestanding  5
Television sets  10
Vacuum cleaners:
Ducted:
Hoses 10
Motors 10
Wands 10
Portable 10
Ventilation fans  20
Video cassette recorder systems (VCRs)  5
Water pumps  20
Window blinds, internal  10
Window curtains  6
Window shutters, automatic:
Controls 10
Motors 10
Bathroom assets:
Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5
Exhaust fans (including light/heating)  10
Heated towel rails, electric  10
Shower curtains (excluding curtain rods and
screens)
2
Spa bath pumps  20
Fire control assets:
Alarms:
Heat 6
Smoke  6
Detection and alarm systems:
Alarm bells  12
Detectors (including addressable manual call points, heat, multi type and smoke) 20
Fire indicator panels  12
Emergency warning and intercommunication systems (EWIS):
Master emergency control panels  12
Speakers 12
Strobe lights  12
Warden intercom phones (WIPs)  12
Extinguishers 15
Hoses and nozzles  10
Pumps (including diesel and electric)  25
Stair pressurisation assets:
AC variable speed drives  10
Pressurisation and extraction fans  25
Sensors 10
Kitchen assets:
Cook tops  12
Crockery  5
Cutlery 5
Dishwashers  10
Freezers  12
Garbage disposal units  10
Microwave ovens  10
Ovens 12
Range hoods  12
Refrigerators 12
Stoves  12
Water filters, electrical  15
Laundry assets:
Clothes dryers  12
Ironing boards, freestanding  7
Irons 5
Washing machines  10
Outdoor assets:
Automatic garage doors:
Controls 5
Motors 10
Barbecue assets:
Fixed barbecue assets:
Sliding trays and cookers  10
Freestanding barbecues  5
Floor carpet (including artificial grass and matting)  5
Furniture, freestanding  5
Gardening watering installations:
Control panels  5
Pumps  5
Timing devices  5
Garden lights, solar  8
Garden sheds, freestanding  15
Gates, electrical:
Controls  5
Motors  10
Operable pergola louvres:
Controls  15
Motors  15
Sauna heating assets  15
Sewage treatment assets:
Controls  8
Motors  8
Spas:
Fixed spa assets:
Chlorinators  12
Filtration assets (including pumps)  12
Heaters (electric or gas)  15
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17
Swimming pool assets:
Chlorinators  12
Cleaning assets  7
Filtration assets (including pumps)  12
Heaters:
Electric 15
Gas  15
Solar  20
Tennis court assets:
Cleaners  3
Drag brooms  3
Nets  5
Rollers  3
Umpire chairs  15
Security and monitoring assets:
Access control systems:
Code pads  5
Door controllers  5
Readers:
Proximity 7
Swipe card  3
Closed circuit television systems:
Cameras 
Monitors 4
Recorders:
Digital
Time lapse  4
Switching units (including multiplexes)  2
Security systems: 5
Code pads 
Control panels  5
Detectors (including passive infrared, photo
sensors and vibration)
5
Global System for Mobiles (GSM)  5
Noise makers (including bells and sirens)  5