ATO Depreciation - Effective Lives (2017-2018)
TR 2017/2
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 2017 from TR 2017/2.
This ruling, which applies from 1st July 2017, replaces 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-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 | 10 |
| 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 | 4 |
| Monitors | 4 |
| Recorders: | |
| Digital | 4 |
| 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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maximising your tax depreciation deductions.