An ATO effective life is the period (in years) over which a depreciating asset is expected to produce assessable income. Find any of 166 residential assets below, with prime cost and diminishing value rates calculated for you. Current under the Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20), which replaced TR 2022/1 on 31 October 2025.
The list below shows the ATO effective lives for every depreciating asset commonly found in residential investment property, sourced from the Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20), which replaced Taxation Ruling TR 2022/1 on 31 October 2025. The published effective lives are unchanged in the transition.
There have been no substantive changes to residential effective lives since TR 2019/5 took effect on 1 July 2019. Where an asset's effective life was changed in TR 2019/5 (or where a new asset was added) we've flagged it in the notes against each row, and shown the previous effective life so you can apply the correct figure based on when the asset was first installed ready for use.
Use the search box and category filters to find any asset in seconds, or download the full table as a CSV. The ATO has moved away from periodic Taxation Rulings to an on-demand review model, so this page reflects the current state of LI 2025/20 as at April 2026.
View the official LI 2025/20 Determination PDF on the ATO website →
The eight most-searched residential depreciating assets, with their effective lives and depreciation rates calculated for both methods. Current under the Income Tax (Effective Life of Depreciating Assets) Determination 2025.
| Asset | Effective Life (years) | Prime Cost Rate | Diminishing Value Rate |
|---|---|---|---|
| Carpet | 8 | 12.5% | 25% |
| Air conditioner (mini split, up to 20kW) | 10 | 10% | 20% |
| Hot water system (electric) | 12 | 8.33% | 16.67% |
| Oven | 12 | 8.33% | 16.67% |
| Dishwasher | 8 | 12.5% | 25% |
| Washing machine | 8 | 12.5% | 25% |
| Clothes dryer | 7 | 14.29% | 28.57% |
| Ducted air conditioning (packaged unit) | 15 | 6.67% | 13.33% |
Looking for a different asset? Search the full table of 166 residential assets ↓
Search by asset name. Filter by category. Sort any column. Both Prime Cost and Diminishing Value rates are calculated for you. All 166 residential depreciating assets sourced from LI 2025/20.
| Asset | Category | Effective Life | Prime Cost % | Diminishing Value % |
|---|---|---|---|---|
Air handling units Excluding ducting, pipes & vents |
Air Conditioning | 20 yrs | 5.0% | 10.0% |
Absorption chiller Excluding ducting, pipes & vents |
Air Conditioning | 25 yrs | 4.0% | 8.0% |
Centrifugal chiller Excluding ducting, pipes & vents |
Air Conditioning | 20 yrs | 5.0% | 10.0% |
Air-cooled compressor Volumetrics (reciprocating, rotary, screw & scroll) |
Air Conditioning | 15 yrs | 6.67% | 13.33% |
Water-cooled compressor Volumetrics (reciprocating, rotary, screw & scroll) |
Air Conditioning | 20 yrs | 5.0% | 10.0% |
Condensing sets Excluding ducting, pipes & vents |
Air Conditioning | 15 yrs | 6.67% | 13.33% |
Cooling towers Excluding ducting, pipes & vents |
Air Conditioning | 15 yrs | 6.67% | 13.33% |
Damping motors (incl. variable air volume box controller) Excluding ducting, pipes & vents |
Air Conditioning | 10 yrs | 10.0% | 20.0% |
Fan coil units (connected to condensing set) Excluding ducting, pipes & vents |
Air Conditioning | 15 yrs | 6.67% | 13.33% |
Mini split systems up to 20kW (incl. ceiling, floor & high wall split systems) Excluding ducting, pipes & vents |
Air Conditioning | 10 yrs | 10.0% | 20.0% |
Packaged air conditioning units Excluding ducting, pipes & vents |
Air Conditioning | 15 yrs | 6.67% | 13.33% |
Pumps (air conditioning) Excluding ducting, pipes & vents |
Air Conditioning | 20 yrs | 5.0% | 10.0% |
Room units Excluding ducting, pipes & vents |
Air Conditioning | 10 yrs | 10.0% | 20.0% |
Ceiling Fans |
General Assets | 5 yrs | 20.0% | 40.0% |
Clocks, electric |
General Assets | 10 yrs | 10.0% | 20.0% |
Digital peep holes NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
DVD players |
General Assets | 5 yrs | 20.0% | 40.0% |
Door closers |
General Assets | 10 yrs | 10.0% | 20.0% |
Door stops, freestanding |
General Assets | 10 yrs | 10.0% | 20.0% |
Escalators (machinery and moving parts) |
General Assets | 20 yrs | 5.0% | 10.0% |
Evaporative coolers, fixed (excl. ducting and vents) UPDATED Was 25 prior to TR2019/5 |
General Assets | 15 yrs | 6.67% | 13.33% |
Evaporative coolers, portable NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
Furniture, freestanding |
General Assets | 13.33 yrs | 7.5% | 15.0% |
Garbage bins |
General Assets | 10 yrs | 10.0% | 20.0% |
Garbage compacting systems (excl. chutes) |
General Assets | 6.67 yrs | 14.99% | 29.99% |
Generators |
General Assets | 20 yrs | 5.0% | 10.0% |
Gym assets, cardiovascular |
General Assets | 5 yrs | 20.0% | 40.0% |
Gym assets, resistance |
General Assets | 10 yrs | 10.0% | 20.0% |
Hand dryers, electrical |
General Assets | 10 yrs | 10.0% | 20.0% |
Heaters, fixed electric |
General Assets | 15 yrs | 6.67% | 13.33% |
Heaters, fixed gas, ducted central heating unit |
General Assets | 20 yrs | 5.0% | 10.0% |
Heaters, fixed gas, other |
General Assets | 15 yrs | 6.67% | 13.33% |
Heaters, freestanding |
General Assets | 15 yrs | 6.67% | 13.33% |
Home automation control assets NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
Hydronic controls NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
Hydronic water heaters NEW New addition in TR2019/5 |
General Assets | 15 yrs | 6.67% | 13.33% |
Intercom system assets |
General Assets | 10 yrs | 10.0% | 20.0% |
Lifts (incl. hydraulic and traction lifts) |
General Assets | 30 yrs | 3.33% | 6.67% |
Light fittings (excl. hardwired) |
General Assets | 5 yrs | 20.0% | 40.0% |
Lights, freestanding |
General Assets | 5 yrs | 20.0% | 40.0% |
Light shades, removable |
General Assets | 5 yrs | 20.0% | 40.0% |
Linen |
General Assets | 5 yrs | 20.0% | 40.0% |
Mirrors, freestanding |
General Assets | 15 yrs | 6.67% | 13.33% |
Radios |
General Assets | 10 yrs | 10.0% | 20.0% |
Rugs |
General Assets | 7 yrs | 14.29% | 28.57% |
Skylights, controls NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
Skylights, motors NEW New addition in TR2019/5 |
General Assets | 10 yrs | 10.0% | 20.0% |
Solar power generating system (incl. batteries, inverters, panels, regulators) |
General Assets | 20 yrs | 5.0% | 10.0% |
Stereo systems (incl. amplifiers, cassette/CD players, radios, speakers) |
General Assets | 7 yrs | 14.29% | 28.57% |
Surround sound systems (incl. AV receivers, speakers) |
General Assets | 10 yrs | 10.0% | 20.0% |
Television antennas, freestanding |
General Assets | 5 yrs | 20.0% | 40.0% |
Television sets UPDATED Was 10 prior to TR2019/5 |
General Assets | 8 yrs | 12.5% | 25.0% |
Vacuum cleaners, ducted, hoses |
General Assets | 10 yrs | 10.0% | 20.0% |
Vacuum cleaners, ducted, motors |
General Assets | 10 yrs | 10.0% | 20.0% |
Vacuum cleaners, ducted, wands |
General Assets | 10 yrs | 10.0% | 20.0% |
Vacuum cleaners, portable |
General Assets | 10 yrs | 10.0% | 20.0% |
Ventilation fans |
General Assets | 20 yrs | 5.0% | 10.0% |
Video cassette recorder (VCR) systems |
General Assets | 5 yrs | 20.0% | 40.0% |
Water pumps, multi-storey |
General Assets | 20 yrs | 5.0% | 10.0% |
Water pumps, rainwater tanks NEW New addition in TR2019/5 |
General Assets | 5 yrs | 20.0% | 40.0% |
Water pumps, single residence pressure pumps NEW New addition in TR2019/5 |
General Assets | 8 yrs | 12.5% | 25.0% |
Window blinds, internal |
General Assets | 10 yrs | 10.0% | 20.0% |
Window curtains |
General Assets | 6 yrs | 16.67% | 33.33% |
Window shutters, automatic, controls |
General Assets | 10 yrs | 10.0% | 20.0% |
Window shutters, automatic, motors |
General Assets | 10 yrs | 10.0% | 20.0% |
Carpet UPDATED Was 10 prior to TR2019/5 |
Floor Coverings | 8 yrs | 12.5% | 25.0% |
Floating timber |
Floor Coverings | 15 yrs | 6.67% | 13.33% |
Linoleum |
Floor Coverings | 10 yrs | 10.0% | 20.0% |
Vinyl |
Floor Coverings | 10 yrs | 10.0% | 20.0% |
Hot water, electric Excluding piping |
Hot Water Systems | 12 yrs | 8.33% | 16.67% |
Hot water, gas Excluding piping |
Hot Water Systems | 12 yrs | 8.33% | 16.67% |
Hot water, solar Excluding piping |
Hot Water Systems | 15 yrs | 6.67% | 13.33% |
MATV assets, amplifiers |
MATV / TV Antenna | 10 yrs | 10.0% | 20.0% |
MATV assets, modulators |
MATV / TV Antenna | 10 yrs | 10.0% | 20.0% |
MATV assets, power sources |
MATV / TV Antenna | 10 yrs | 10.0% | 20.0% |
Cordless phones |
Telecommunications | 4 yrs | 25.0% | 50.0% |
Telephone hand sets UPDATED Was 10 prior to TR2019/5 |
Telecommunications | 6 yrs | 16.67% | 33.33% |
Freestanding bathroom accessories (shower caddies, soap holders, toilet brushes) UPDATED Was 5 prior to TR2019/5 |
Bathroom | 3 yrs | 33.33% | 66.67% |
Exhaust fans (incl. light/heating) |
Bathroom | 10 yrs | 10.0% | 20.0% |
Heated towel rails, electric |
Bathroom | 10 yrs | 10.0% | 20.0% |
Shower curtains (excl. curtain rods and screens) |
Bathroom | 2 yrs | 50.0% | 100.0% |
Spa bath pumps UPDATED Was 20 prior to TR2019/5 |
Bathroom | 10 yrs | 10.0% | 20.0% |
Fire alarms, heat |
Fire Control | 6 yrs | 16.67% | 33.33% |
Fire alarms, smoke |
Fire Control | 6 yrs | 16.67% | 33.33% |
Fire extinguishers |
Fire Control | 15 yrs | 6.67% | 13.33% |
Fire hoses and nozzles |
Fire Control | 10 yrs | 10.0% | 20.0% |
Fire pumps (incl. diesel and electric) |
Fire Control | 25 yrs | 4.0% | 8.0% |
Alarm bells |
Fire Detection & Alarm | 12 yrs | 8.33% | 16.67% |
Fire detectors (incl. addressable manual call points, heat, multi type & smoke) |
Fire Detection & Alarm | 20 yrs | 5.0% | 10.0% |
Master emergency control panels |
Emergency Warning (EWIS) | 12 yrs | 8.33% | 16.67% |
Speakers (EWIS) |
Emergency Warning (EWIS) | 12 yrs | 8.33% | 16.67% |
Strobe lights (EWIS) |
Emergency Warning (EWIS) | 12 yrs | 8.33% | 16.67% |
Warden intercom phones (WIPs) |
Emergency Warning (EWIS) | 12 yrs | 8.33% | 16.67% |
AC variable speed drives (VSDs) |
Stair Pressurisation | 10 yrs | 10.0% | 20.0% |
Pressurisation and extraction fans |
Stair Pressurisation | 25 yrs | 4.0% | 8.0% |
Sensors (stair pressurisation) |
Stair Pressurisation | 10 yrs | 10.0% | 20.0% |
Cook tops |
Kitchen | 12 yrs | 8.33% | 16.67% |
Crockery |
Kitchen | 5 yrs | 20.0% | 40.0% |
Cutlery |
Kitchen | 5 yrs | 20.0% | 40.0% |
Dishwashers UPDATED Was 10 prior to TR2019/5 |
Kitchen | 8 yrs | 12.5% | 25.0% |
Freezers |
Kitchen | 12 yrs | 8.33% | 16.67% |
Garbage disposal units |
Kitchen | 10 yrs | 10.0% | 20.0% |
Microwave ovens UPDATED Was 10 prior to TR2019/5 |
Kitchen | 8 yrs | 12.5% | 25.0% |
Ovens |
Kitchen | 12 yrs | 8.33% | 16.67% |
Range hoods |
Kitchen | 12 yrs | 8.33% | 16.67% |
Refrigerators |
Kitchen | 12 yrs | 8.33% | 16.67% |
Stoves |
Kitchen | 12 yrs | 8.33% | 16.67% |
Water filters, electrical |
Kitchen | 15 yrs | 6.67% | 13.33% |
Clothes dryers UPDATED Was 10 prior to TR2019/5 |
Laundry | 7 yrs | 14.29% | 28.57% |
Ironing boards, freestanding UPDATED Was 7 prior to TR2019/5 |
Laundry | 5 yrs | 20.0% | 40.0% |
Irons |
Laundry | 5 yrs | 20.0% | 40.0% |
Washing machines UPDATED Was 10 prior to TR2019/5 |
Laundry | 8 yrs | 12.5% | 25.0% |
Automatic garage doors, controls |
Outdoor | 5 yrs | 20.0% | 40.0% |
Automatic garage doors, motors |
Outdoor | 10 yrs | 10.0% | 20.0% |
Barbecues, fixed assets (incl. sliding trays & cookers) |
Outdoor | 10 yrs | 10.0% | 20.0% |
Barbecues, freestanding |
Outdoor | 5 yrs | 20.0% | 40.0% |
Floor carpet (incl. artificial grass & matting) |
Outdoor | 5 yrs | 20.0% | 40.0% |
Folding arm awnings, controls NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Folding arm awnings, motors NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Furniture, freestanding (outdoor) |
Outdoor | 5 yrs | 20.0% | 40.0% |
Garden watering installations, control panels |
Outdoor | 5 yrs | 20.0% | 40.0% |
Garden watering installations, pumps |
Outdoor | 5 yrs | 20.0% | 40.0% |
Garden watering installations, timing devices |
Outdoor | 5 yrs | 20.0% | 40.0% |
Garden lights, solar UPDATED Was 8 prior to TR2019/5 |
Outdoor | 5 yrs | 20.0% | 40.0% |
Garden sheds, freestanding |
Outdoor | 15 yrs | 6.67% | 13.33% |
Gates, electrical, controls |
Outdoor | 5 yrs | 20.0% | 40.0% |
Gates, electrical, motors |
Outdoor | 10 yrs | 10.0% | 20.0% |
Operable pergola louvres, controls |
Outdoor | 15 yrs | 6.67% | 13.33% |
Operable pergola louvres, motors |
Outdoor | 15 yrs | 6.67% | 13.33% |
Rainwater tanks, galvanised steel NEW New addition in TR2019/5 |
Outdoor | 25 yrs | 4.0% | 8.0% |
Rainwater tanks, polyethylene NEW New addition in TR2019/5 |
Outdoor | 15 yrs | 6.67% | 13.33% |
Roller blinds, controls NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Roller blinds, motors NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Sauna heating assets |
Outdoor | 15 yrs | 6.67% | 13.33% |
Sewage treatment assets, controls |
Outdoor | 8 yrs | 12.5% | 25.0% |
Sewage treatment assets, motors |
Outdoor | 8 yrs | 12.5% | 25.0% |
Fixed spa assets, chlorinators NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Fixed spa assets, filtration assets (incl. pumps) NEW New addition in TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Fixed spa assets, heaters (electric or gas) |
Outdoor | 15 yrs | 6.67% | 13.33% |
Freestanding spas (incl. blowers, controls, filters, heaters & pumps) |
Outdoor | 17 yrs | 5.88% | 11.76% |
Swimming pool assets, chlorinators UPDATED Was 12 prior to TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Swimming pool assets, cleaning assets |
Outdoor | 7 yrs | 14.29% | 28.57% |
Swimming pool assets, covers (incl. blankets) NEW New addition in TR2019/5 |
Outdoor | 8 yrs | 12.5% | 25.0% |
Swimming pool assets, filtration assets (incl. pumps) UPDATED Was 12 prior to TR2019/5 |
Outdoor | 10 yrs | 10.0% | 20.0% |
Swimming pool assets, heaters, electric |
Outdoor | 15 yrs | 6.67% | 13.33% |
Swimming pool assets, heaters, gas |
Outdoor | 15 yrs | 6.67% | 13.33% |
Swimming pool assets, heaters, solar |
Outdoor | 20 yrs | 5.0% | 10.0% |
Tennis court assets, cleaners |
Outdoor | 3 yrs | 33.33% | 66.67% |
Tennis court assets, drag brooms |
Outdoor | 3 yrs | 33.33% | 66.67% |
Tennis court assets, nets |
Outdoor | 5 yrs | 20.0% | 40.0% |
Tennis court assets, rollers |
Outdoor | 3 yrs | 33.33% | 66.67% |
Tennis court assets, umpire chairs |
Outdoor | 15 yrs | 6.67% | 13.33% |
Access control systems, code pads |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Access control systems, door controllers |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Access control systems, proximity readers |
Security & Monitoring | 7 yrs | 14.29% | 28.57% |
Access control systems, swipe card readers |
Security & Monitoring | 3 yrs | 33.33% | 66.67% |
CCTV systems, cameras |
Security & Monitoring | 4 yrs | 25.0% | 50.0% |
CCTV systems, monitors |
Security & Monitoring | 4 yrs | 25.0% | 50.0% |
CCTV systems, digital recorders |
Security & Monitoring | 4 yrs | 25.0% | 50.0% |
CCTV systems, time lapse recorders |
Security & Monitoring | 2 yrs | 50.0% | 100.0% |
CCTV systems, switching units (incl. multiplexers) |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Security systems, code pads |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Security systems, control panels |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Security systems, detectors (passive, infrared, photo, vibration) |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Security systems, Global System for Mobiles (GSM) units |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
Security systems, noise makers (incl. bells & sirens) |
Security & Monitoring | 5 yrs | 20.0% | 40.0% |
An effective life is just the starting point. The ATO lets you choose between two depreciation methods, and the choice you make will affect your cash flow for years.
Once you choose a method for an asset, you cannot change it later. Most investors choose Diminishing Value for shorter-life assets and Prime Cost for longer-life capital works. A registered tax depreciation specialist will model both for your property.
Get a Free Depreciation EstimateEverything property investors and accountants ask about effective lives and depreciation rates.
Talk to one of our tax depreciation specialists today on 1300 795 170 to make sure you have a registered tax agent and quantity surveyor maximising your deductions.