ATO Depreciation - Effective Lives (2016-2017)

TR 2016/1

Note: The effective life legsilation has been updated. For the most up to data effective lives, go to the ATO Effective Lives section under the Depreciation Schedules menu dropdown.

 

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

If you'd like a PDF copy of this ruling, please feel free to get in touch.

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-cooled20
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
Pumps20
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
Portable10
Floor coverings (removable without damage):
Carpet10
Floating timber 15
Linoleum10
Vinyl10
Furniture, freestanding 13 1/3
Garbage bins 10
Garbage compacting systems (excluding chutes) 6 2/3
Generators20
Gym assets:
Cardiovascular5
Resistance10
Hand dryers, electrical 10
Heaters:
Fixed:
Electric 15
Gas:
Ducted central heating unit 20
Other15
Freestanding15
Hot water systems (excluding piping):
Electric 12
Gas12
Solar15
Intercom system assets 10
Lifts (including hydraulic and traction lifts) 30
Lights:
Fittings (excluding hardwired) 5
Freestanding5
Shades, removable 5
Linen5
Master antenna television (MATV) assets:
Amplifiers10
Modulators10
Power sources 10
Mirrors, freestanding 15
Radios10
Rugs7
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:
Hoses10
Motors10
Wands10
Portable10
Ventilation fans 20
Video cassette recorder systems (VCRs) 5
Water pumps 20
Window blinds, internal 10
Window curtains 6
Window shutters, automatic:
Controls10
Motors10
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:
Heat6
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
Speakers12
Strobe lights 12
Warden intercom phones (WIPs) 12
Extinguishers15
Hoses and nozzles 10
Pumps (including diesel and electric) 25
Stair pressurisation assets:
AC variable speed drives 10
Pressurisation and extraction fans 25
Sensors10
Kitchen assets:
Cook tops 12
Crockery 5
Cutlery5
Dishwashers 10
Freezers 12
Garbage disposal units 10
Microwave ovens 10
Ovens12
Range hoods 12
Refrigerators12
Stoves 12
Water filters, electrical 15
Laundry assets:
Clothes dryers 10
Ironing boards, freestanding 7
Irons5
Washing machines 10
Outdoor assets:
Automatic garage doors:
Controls5
Motors10
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:
Electric15
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:
Proximity7
Swipe card 3
Closed circuit television systems:
Cameras 4
Monitors4
Recorders:
Digital4
Time lapse 2
Switching units (including multiplexes) 5
Security systems: 
Code pads 5
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

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