ATO Depreciation - Effective Lives (2019 - 2020)

Below are the ATO effective lives for residential property as at the 1st of July 2019 from TR 2019/5.
This ruling, which applies from 1st July 2019, replaces TR 2018/4

*IMPORTANT* The 1st of July saw the first real major changed to residential effective lives since 2004. Consequently we've added detailed notes to the table below to highlight the assets that are new additions to the lists, and the assets that have had their effective lives changed. We've also included what the previous effective life was, as you may be required to utilise these effective lives depending on your settlement date and or the date the asset was installed ready for use. For more information, please feel free to get in touch.

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

ASSET LIFE 
(YEARS)
Assets generally:  
    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 peep holes 10 (new addition 1-7-2019)
    DVD players 5
    Door closers 10
    Door stops, freestanding 10
    Escalators (machinery and moving parts) 20
    Evaporative coolers:  
        Fixed (excluding ducting and vents) 15 (changed from 25 as at 1-7-2019)
        Portable 10 (new addition 1-7-2019)
    Floor coverings (removable without damage):  
        Carpet 8 (changed from 10 as at 1-7-2019)
        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
    Home automation control assets 10 (new addition 1-7-2019)
    Hot water systems (excluding piping):  
        Electric 12
        Gas 12
        Solar 15
    Hydronic assets:  
        Controls 10 (new addition 1-7-2019)
        Water heaters 15 (new addition 1-7-2019)
    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
    Skylights:  
        Controls 10 (new addition 1-7-2019)
        Motors 10 (new addition 1-7-2019)
    Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20
    Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7
    Surround sound systems (incorporating audio-video receivers and speakers) 10
    Telecommunications assets:  
        Cordless phones 4
        Telephone hand sets 6 (changed from 10 as at 1-7-2019)
        Telephone systems - see Table B Telephony  
    Television antennas, freestanding 5
    Television sets 8 (changed from 10 as at 1-7-2019)
    Vacuum cleaners:  
        Ducted:  
            Hoses 10
            Motors 10
            Wands 10
        Portable 10
    Ventilation fans 20
    Video cassette recorder systems (VCRs) 5
    Water pumps: *note: previously only one type at 20 years
        Multi-storey 20
        Rainwater tanks 5 (new addition 1-7-2019)
        Single residence pressure pumps 8 (new addition 1-7-2019)
    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) 3 (changed from 5 as at 1-7-2019)
    Exhaust fans (including light/heating) 10
    Heated towel rails, electric 10
    Shower curtains (excluding curtain rods and screens) 2
    Spa bath pumps 10 (changed from 20 as at 1-7-2019
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 (VSDs) 10
        Pressurisation and extraction fans 25
        Sensors 10
Kitchen assets:  
    Cook tops 12
    Crockery 5
    Cutlery 5
    Dishwashers 8 (changed from 10 as at 1-7-2019)
    Freezers 12
    Garbage disposal units 10
    Microwave ovens 8 (changed from 10 as at 1-7-2019)
    Ovens 12
    Range hoods 12
    Refrigerators 12
    Stoves 12
    Water filters, electrical 15
Laundry assets:  
    Clothes dryers 7 (changed from 10 as at 1-7-2019)
    Ironing boards, freestanding 5 (changed from 7 as at 1-7-2019)
    Irons 5
    Washing machines 8 (changed from 10 as at 1-7-2019)
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
    Folding arm awnings:  
        Controls 10 (new addition 1-7-2019)
        Motors 10 (new addition 1-7-2019)
    Furniture, freestanding 5
    Gardening watering installations:  
        Control panels 5
        Pumps 5
        Timing devices 5
    Garden lights, solar 5 (changed from 8 as at 1-7-2019)
    Garden sheds, freestanding 15
    Gates, electrical:  
        Controls 5
        Motors 10
    Operable pergola louvres:  
        Controls 15
        Motors 15
    Rainwater tanks:  
        Galvanised steel 25 (new addition as at 1-7-2019)
        Polyethylene 15 (new addition as at 1-7-2019)
    Roller blinds *note: only ever had window blinds at 10 years
        Controls 10 (new addition as at 1-7-2019)
        Motors 10 (new addition as at 1-7-2019)
    Sauna heating assets 15
    Sewage treatment assets:  
        Controls 8
        Motors 8
    Spas:  
        Fixed spa assets: *note: only ever had pumps at 20 years
            Chlorinators 10 (new addition as at 1-7-2019)
            Filtration assets (including pumps) 10 (new addition as at 1-7-2019)
            Heaters (electric or gas) 15
        Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17
    Swimming pool assets:  
        Chlorinators 10 (changed from 12 as at 1-7-2019)
        Cleaning assets 7
        Covers (including blankets) 8 (new addition as at 1-7-2019)
        Filtration assets (including pumps) 10 (changed from 12 as at 1-7-2019)
        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
    CCTV 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) Units 5
        Noise makers (including bells and sirens) 5