ATO Effective Lives (20/21)
Plant and Equipment Effective Lives
ATO Effective Lives TR 2020/3
Note: The must current version of ATO effective lives can be found here https://www.mcgqs.com.au/ato-effective-lives-2021-2022/
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 |
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