ATO Effective Lives 2025 - Find the Useful Life of an Asset
Plant and Equipment Effective Lives
Below are the ATO effective lives for residential property, taken from the latest TR 2022/1 ruling and current as of the 1st of January 2025. There have been no changes to residential effective lives since ruling TR 2019/5 on 1st of July 2019.
*IMPORTANT* The 1st of July 2019 saw the first real major changes 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 older effective lives depending on your settlement date and or the date the asset was installed ready for use.
A PDF version of the TR2022/1 ruling is available directly from the ATO here.
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Residential Effective Lives TR2022/1
| Asset | Category Notes | Effective Life (Years) |
|---|---|---|
| Air handling units | Air conditioning assets (excluding ducting, pipes & vents) | 20 |
| Absorption chiller | Air conditioning assets (excluding ducting, pipes & vents) | 25 |
| Centrifugal chiller | Air conditioning assets (excluding ducting, pipes & vents) | 20 |
| Air-cooled compressor | Volumetrics (including reciprocating, rotary, screw & scroll) | 15 |
| Water-cooled compressor | Volumetrics (including reciprocating, rotary, screw & scroll) | 20 |
| Condensing sets | Air conditioning assets (excluding ducting, pipes & vents) | 15 |
| Cooling towers | Air conditioning assets (excluding ducting, pipes & vents) | 15 |
| Damping motors (including variable air volume box controller) | Air conditioning assets (excluding ducting, pipes & vents) | 10 |
| Fan coil units (connected to condensing set) | Air conditioning assets (excluding ducting, pipes & vents) | 15 |
| Mini split systems up to 20kW (including ceiling, floor & high wall split systems) | Air conditioning assets (excluding ducting, pipes & vents) | 10 |
| Packaged air conditiong units | Air conditioning assets (excluding ducting, pipes & vents) | 15 |
| Pumps | Air conditioning assets (excluding ducting, pipes & vents) | 20 |
| Room units | Air conditioning assets (excluding ducting, pipes & vents) | 10 |
| Ceiling Fans | General assets | 5 |
| Clocks, electric | General assets | 10 |
| Digital peep holes | General assets | 10 (new addition in TR2019/5) |
| DVD players | General assets | 5 |
| Door closers | General assets | 10 |
| Door stops, freestanding | General assets | 10 |
| Escalators (machinery and moving parts) | General assets | 20 |
| Evaporative coolers, fixed (excluding ducting and vents) | General assets | 15 (was 25 prior to TR2019/5) |
| Evaporative coolers, portable | General assets | 10 (new addition in TR2019/5) |
| Carpet | Floor coverings (removable without damage) | 8 (was 10 prior to TR2019/5) |
| Floating timber | Floor coverings (removable without damage) | 15 |
| Linoleum | Floor coverings (removable without damage) | 10 |
| Vinyl | Floor coverings (removable without damage) | 10 |
| Furniture, freestanding | General assets | 13.33 |
| Garbage bins | General assets | 10 |
| Garbage compacting systems (excluding chutes) | General assets | 6.67 |
| Generators | General assets | 20 |
| Gym assets, cardiovascular | General assets | 5 |
| Gym assets, resistance | General assets | 10 |
| Hand dryers, electrical | General assets | 10 |
| Heaters, fixed electric | General assets | 15 |
| Heaters, fixed gas, ducted central heating unit | General assets | 20 |
| Heaters, fixed gas, other | General assets | 15 |
| Heaters, freestanding | General assets | 15 |
| Home automation control assets | General assets | 10 (new addition in TR2019/5) |
| Hot water, electric | Hot water systems (excluding piping) | 12 |
| Hot water, gas | Hot water systems (excluding piping) | 12 |
| Hot water, solar | Hot water systems (excluding piping) | 15 |
| Hydronic controls | General assets | 10 (new addition in TR2019/5) |
| Hydronic water heaters | General assets | 15 (new addition in TR2019/5) |
| Intercome system assets | General assets | 10 |
| Lifts (including hydraulic and traction lifts) | General assets | 30 |
| Light fittings (excluding hardwired) | General assets | 5 |
| Lights, freestanding | General assets | 5 |
| Light shades, removable | General assets | 5 |
| Linen | General assets | 5 |
| MATV assets, amplifiers | Master antenna television (MATV) assets | 10 |
| MATV assets, modulators | Master antenna television (MATV) assets | 10 |
| MATV assets, power sources | Master antenna television (MATV) assets | 10 |
| Mirrors, freestanding | General assets | 15 |
| Radios | General assets | 10 |
| Rugs | General assets | 7 |
| Skylights, controls | General assets | 10 (new addition in TR2019/5) |
| Skylights, motors | General assets | 10 (new addition in TR2019/5) |
| Solar power generating system (including batteries, inverters, solar panels, regulators) | General assets | 20 |
| Stereo systems (including amplifiers, cassette players, CD players, radios, speakers) | General assets | 7 |
| Surround sound systems (including AV receivers, speakers) | General assets | 10 |
| Cordless phones | Telecommunications assets | 4 |
| Telephone hand sets | Telecommunications assets | 6 (was 10 prior to TR2019/5) |
| Television antennas, freestanding | General assets | 5 |
| Television sets | General assets | 8 (was 10 prior to TR2019/5) |
| Vacuum cleaners, ducted, hoses | General assets | 10 |
| Vacuum cleaners, ducted, motors | General assets | 10 |
| Vacuum cleaners, ducted, wands | General assets | 10 |
| Vacuum cleaners, portable | General assets | 10 |
| Ventilation fans | General assets | 20 |
| Video cassette recorder (VCR) systems | General assets | 5 |
| Water pumps, multi-storey | General assets | 20 |
| Water pumps, rainwater tanks | General assets | 5 (new addition in TR2019/5, previously only one type at 20 years) |
| Water pumps, single residence pressure pumps | General assets | 8 (new addition in TR2019/5, previously only one type at 20 years) |
| Window blinds, internal | General assets | 10 |
| Window curtains | General assets | 6 |
| Window shutters, automatic, controls | General assets | 10 |
| Window shutters, automatic, motors | General assets | 10 |
| Freestanding bathroom accessories (including shower caddies, soap holders, toilet brushes) | Bathroom assets | 3 (was 5 prior to TR2019/5) |
| Exhaust fans (including light/heating) | Bathroom assets | 10 |
| Heated towel rails, electric | Bathroom assets | 10 |
| Shower curtains (excluding curtain rods and screens) | Bathroom assets | 2 |
| Spa bath pumps | Bathroom assets | 10 (was 20 prior to TR2019/5) |
| Fire alarms, heat | Fire control assets | 6 |
| Fire alarms, smoke | Fire control assets | 6 |
| Alarm bells | Fire detection & alarm systems | 12 |
| Detectors (including addressable manual call points, heat, multi type & smoke) | Fire detection & alarm systems | 20 |
| Master emergency control panels | Emergency warning and intercommunication systems (EWIS) | 12 |
| Speakers | Emergency warning and intercommunication systems (EWIS) | 12 |
| Strobe lights | Emergency warning and intercommunication systems (EWIS) | 12 |
| Warden intercome phones (WIPs) | Emergency warning and intercommunication systems (EWIS) | 12 |
| Extinguishers | Fire control assets | 15 |
| Hoses and nozzles | Fire control assets | 10 |
| Pumps (including diesel and electric) | Fire control assets | 25 |
| AC variable speed drives (VSDs) | Stair pressurisation assets | 10 |
| Pressurisation and extraction fans | Stair pressurisation assets | 25 |
| Sensors | Stair pressurisation assets | 10 |
| Cook tops | Kitchen assets | 12 |
| Crockery | Kitchen assets | 5 |
| Cutlery | Kitchen assets | 5 |
| Dishwashers | Kitchen assets | 8 (was 10 prior to TR2019/5) |
| Freezers | Kitchen assets | 12 |
| Garbage disposal units | Kitchen assets | 10 |
| Microwave ovens | Kitchen assets | 8 (was 10 prior to TR2019/5) |
| Ovens | Kitchen assets | 12 |
| Range hoods | Kitchen assets | 12 |
| Refrigerators | Kitchen assets | 12 |
| Stoves | Kitchen assets | 12 |
| Water filters, electrical | Kitchen assets | 15 |
| Clothes dryers | Laundry assets | 7 (was 10 prior to TR2019/5) |
| Ironing boards, freestanding | Laundry assets | 5 (was 7 prior to TR2019/5) |
| Irons | Laundry assets | 5 |
| Washing machines | Laundry assets | 8 (was 10 prior to TR2019/5) |
| Automatic garage doors, controls | Outdoor assets | 5 |
| Automatic garage doors, motors | Outdoor assets | 10 |
| Barbecues, fixed assets (including sliding trays & cookers) | Outdoor assets | 10 |
| Barbecues, freestanding | Outdoor assets | 5 |
| Floor carpet (including artificial grass & matting) | Outdoor assets | 5 |
| Folding arm awnings, controls | Outdoor assets | 10 (new addition in TR2019/5) |
| Folding arm awnings, motors | Outdoor assets | 10 (new addition in TR2019/5) |
| Furniture, freestanding | Outdoor assets | 5 |
| Garden watering installations, control panels | Outdoor assets | 5 |
| Garden watering installations, pumps | Outdoor assets | 5 |
| Garden watering installations, timing devices | Outdoor assets | 5 |
| Garden lights, solar | Outdoor assets | 5 (was 8 prior to TR2019/5) |
| Garden sheds, freestanding | Outdoor assets | 15 |
| Gates, electrical, controls | Outdoor assets | 5 |
| Gates, electrical, motors | Outdoor assets | 10 |
| Operable pergola louvres, controls | Outdoor assets | 15 |
| Operable pergola louvres, motors | Outdoor assets | 15 |
| Rainwater tanks, galvanised steel | Outdoor assets | 25 (new addition in TR2019/5) |
| Rainwater tanks, polyethylene | Outdoor assets | 15 (new addition in TR2019/5) |
| Roller blinds, controls | Outdoor assets | 10 (new addition in TR2019/5) |
| Roller blinds, motors | Outdoor assets | 10 (new addition in TR2019/5) |
| Sauna heating assets | Outdoor assets | 15 |
| Sewage treatment assets, controls | Outdoor assets | 8 |
| Sewage treatment assets, motors | Outdoor assets | 8 |
| Fixed spa assets, chlorinators | Outdoor assets | 10 (new addition in TR2019/5, previously only had pumps at 20 years) |
| Fixed spa assets, filtration assets (including pumps) | Outdoor assets | 10 (new addition in TR2019/5, previously only had pumps at 20 years) |
| Fixed spa assets, heaters (electric or gas) | Outdoor assets | 15 |
| Freestanding spas (including blowers, controls, filters, heaters & pumps) | Outdoor assets | 17 |
| Swimming pool assets, chlorinators | Outdoor assets | 10 (was 12 prior to TR2019/5) |
| Swimming pool assets, cleaning assets | Outdoor assets | 7 |
| Swimming pool assets, covers (including blankets) | Outdoor assets | 8 (new addition in TR2019/5) |
| Swimming pool assets, filtration assets (including pumps) | Outdoor assets | 10 (was 12 prior to TR2019/5) |
| Swimming pool assets, heaters, electric | Outdoor assets | 15 |
| Swimming pool assets, heaters, gas | Outdoor assets | 15 |
| Swimming pool assets, heaters, solar | Outdoor assets | 20 |
| Tennis court assets, cleaners | Outdoor assets | 3 |
| Tennis court assets, drag brooms | Outdoor assets | 3 |
| Tennis court assets, nets | Outdoor assets | 5 |
| Tennis court assets, rollers | Outdoor assets | 3 |
| Tennis court assets, umpire chairs | Outdoor assets | 15 |
| Access control systems, code pads | Security & monitoring assets | 5 |
| Access control systems, door controllers | Security & monitoring assets | 5 |
| Access control systems, proximity readers | Security & monitoring assets | 7 |
| Access control systems, swipe card readers | Security & monitoring assets | 3 |
| CCTV systems, cameras | Security & monitoring assets | 4 |
| CCTV systems, monitors | Security & monitoring assets | 4 |
| CCTV systems, digital recorders | Security & monitoring assets | 4 |
| CCTV systems, time lapse recorders | Security & monitoring assets | 2 |
| CCTV systems, switching units (including multiplexers) | Security & monitoring assets | 5 |
| Security systems, code pads | Security & monitoring assets | 5 |
| Security systems, control panels | Security & monitoring assets | 5 |
| Security systems, detectors (including passive, infrared, photo sensors & vibration) | Security & monitoring assets | 5 |
| Security systems, Global System for Mobiles (GSM) units | Security & monitoring assets | 5 |
| Security systems, noise makers (including bells & sirens) | Security & monitoring assets | 5 |
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