Plant and equipment · the Commissioner's lives

ATO effective life table for residential rental property

The Commissioner of Taxation's effective life for each of the 167 assets in the residential property operators' table of the Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025, the lives our reports use for an item they apply to. An item contracted for before 16 September 2025, when it took effect, and first used or installed ready for use within 5 years of the contract, takes the life in the determination in force when it was contracted for (s 40-95(2), ITAA 1997). The life sets both rates: diminishing value at 200% ÷ life (150% for an asset first held before 10 May 2006), prime cost at 100% ÷ life.

A linked asset has a page of its own: what one costs installed and five years' deductions under each method. You can self-assess a different life if you can show why, but almost every schedule uses the Commissioner's.

Assets generally

77 assets

Assets generally
Asset	Life	Diminishing value rate	Prime cost rate
Ceiling fans	5 yrs	40%	20%
Clocks, electric	10 yrs	20%	10%
Digital peep holes	10 yrs	20%	10%
DVD players	5 yrs	40%	20%
Door closers	10 yrs	20%	10%
Door stops, freestanding	10 yrs	20%	10%
Escalators (machinery and moving parts)	20 yrs	10%	5%
Furniture, freestanding	13.33 yrs	15%	7.5%
Garbage bins	10 yrs	20%	10%
Garbage compacting systems (excluding chutes)	6.67 yrs	30%	15%
Generators	20 yrs	10%	5%
Hand dryers, electrical	10 yrs	20%	10%
Home automation control assets	10 yrs	20%	10%
Intercom system assets	10 yrs	20%	10%
Lifts (including hydraulic and traction lifts)	30 yrs	6.67%	3.33%
Linen	5 yrs	40%	20%
Mirrors, freestanding	15 yrs	13.33%	6.67%
Radios	10 yrs	20%	10%
Rugs	7 yrs	28.57%	14.29%
Solar power generating system (incorporating batteries, inverters, solar panels, regulators)	20 yrs	10%	5%
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers)	7 yrs	28.57%	14.29%
Surround sound systems (incorporating audio-video receivers and speakers)	10 yrs	20%	10%
Television antennas, freestanding	5 yrs	40%	20%
Television sets	8 yrs	25%	12.5%
Ventilation fans	20 yrs	10%	5%
Video cassette recorder systems (VCRs)	5 yrs	40%	20%
Window blinds, internal	10 yrs	20%	10%
Window curtains	6 yrs	33.33%	16.67%

Assets generally, Air conditioning assets (excluding ducting, pipes and vents)
Asset	Life	Diminishing value rate	Prime cost rate
Air handling units	20 yrs	10%	5%
Condensing sets	15 yrs	13.33%	6.67%
Cooling towers	15 yrs	13.33%	6.67%
Damper motors (including variable air volume box controller)	10 yrs	20%	10%
Fan coil units (connected to condensing set)	15 yrs	13.33%	6.67%
Mini split systems up to 20 KW (including ceiling, floor and high wall split system)	10 yrs	20%	10%
Packaged air conditioning units	15 yrs	13.33%	6.67%
Pumps	20 yrs	10%	5%
Room units	10 yrs	20%	10%

Assets generally, Air conditioning assets (excluding ducting, pipes and vents), Chillers
Asset	Life	Diminishing value rate	Prime cost rate
Absorption	25 yrs	8%	4%
Centrifugal	20 yrs	10%	5%

Assets generally, Air conditioning assets (excluding ducting, pipes and vents), Chillers, Volumetrics (including reciprocating, rotary, screw, scroll)
Asset	Life	Diminishing value rate	Prime cost rate
Air-cooled	15 yrs	13.33%	6.67%
Water-cooled	20 yrs	10%	5%

Assets generally, Evaporative coolers
Asset	Life	Diminishing value rate	Prime cost rate
Fixed (excluding ducting and vents)	15 yrs	13.33%	6.67%
Portable	10 yrs	20%	10%

Assets generally, Floor coverings (removable without damage)
Asset	Life	Diminishing value rate	Prime cost rate
Carpet	8 yrs	25%	12.5%
Floating timber	15 yrs	13.33%	6.67%
Linoleum	10 yrs	20%	10%
Vinyl	10 yrs	20%	10%

Assets generally, Gym assets
Asset	Life	Diminishing value rate	Prime cost rate
Cardiovascular	5 yrs	40%	20%
Resistance	10 yrs	20%	10%

Assets generally, Heaters, Fixed
Asset	Life	Diminishing value rate	Prime cost rate
Electric	15 yrs	13.33%	6.67%

Assets generally, Heaters, Fixed, Gas
Asset	Life	Diminishing value rate	Prime cost rate
Ducted central heating unit	20 yrs	10%	5%
Other	15 yrs	13.33%	6.67%

Assets generally, Heaters
Asset	Life	Diminishing value rate	Prime cost rate
Freestanding	15 yrs	13.33%	6.67%

Assets generally, Hot water systems (excluding piping)
Asset	Life	Diminishing value rate	Prime cost rate
Electric	12 yrs	16.67%	8.33%
Gas	12 yrs	16.67%	8.33%
Solar	15 yrs	13.33%	6.67%

Assets generally, Hydronic assets
Asset	Life	Diminishing value rate	Prime cost rate
Controls	10 yrs	20%	10%
Water heaters	15 yrs	13.33%	6.67%

Assets generally, Lights
Asset	Life	Diminishing value rate	Prime cost rate
Fittings (excluding hardwired)	5 yrs	40%	20%
Freestanding	5 yrs	40%	20%
Shades, removable	5 yrs	40%	20%

Assets generally, Master antenna television (MATV) assets
Asset	Life	Diminishing value rate	Prime cost rate
Amplifiers	10 yrs	20%	10%
Modulators	10 yrs	20%	10%
Power sources	10 yrs	20%	10%

Assets generally, Skylights
Asset	Life	Diminishing value rate	Prime cost rate
Controls	10 yrs	20%	10%
Motors	10 yrs	20%	10%

Assets generally, Telecommunications assets
Asset	Life	Diminishing value rate	Prime cost rate
Cordless phones	4 yrs	50%	25%
Telephone hand sets	6 yrs	33.33%	16.67%

Assets generally, Vacuum cleaners, Ducted
Asset	Life	Diminishing value rate	Prime cost rate
Hoses	10 yrs	20%	10%
Motors	10 yrs	20%	10%
Wands	10 yrs	20%	10%

Assets generally, Vacuum cleaners
Asset	Life	Diminishing value rate	Prime cost rate
Portable	10 yrs	20%	10%

Assets generally, Water pumps
Asset	Life	Diminishing value rate	Prime cost rate
Multi-storey	20 yrs	10%	5%
Rainwater tanks	5 yrs	40%	20%
Single residence pressure pumps	8 yrs	25%	12.5%

Assets generally, Window shutters, automatic
Asset	Life	Diminishing value rate	Prime cost rate
Controls	10 yrs	20%	10%
Motors	10 yrs	20%	10%

Bathroom assets

5 assets

Bathroom assets
Asset	Life	Diminishing value rate	Prime cost rate
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)	3 yrs	66.67%	33.33%
Exhaust fans (including light/heating)	10 yrs	20%	10%
Heated towel rails, electric	10 yrs	20%	10%
Shower curtains (excluding curtain rods and screens)	2 yrs	100%	50%
Spa bath pumps	10 yrs	20%	10%

Fire control assets

15 assets

Fire control assets
Asset	Life	Diminishing value rate	Prime cost rate
Extinguishers	15 yrs	13.33%	6.67%
Hoses and nozzles	10 yrs	20%	10%
Pumps (including diesel and electric)	25 yrs	8%	4%

Fire control assets, Alarms
Asset	Life	Diminishing value rate	Prime cost rate
Heat	6 yrs	33.33%	16.67%
Smoke	6 yrs	33.33%	16.67%

Fire control assets, Detection and alarm systems
Asset	Life	Diminishing value rate	Prime cost rate
Alarm bells	12 yrs	16.67%	8.33%
Detectors (including addressable manual call points, heat, multi type and smoke)	20 yrs	10%	5%
Fire indicator panels	12 yrs	16.67%	8.33%

Fire control assets, Emergency warning and intercommunication systems (EWIS)
Asset	Life	Diminishing value rate	Prime cost rate
Master emergency control panels	12 yrs	16.67%	8.33%
Speakers	12 yrs	16.67%	8.33%
Strobe lights	12 yrs	16.67%	8.33%
Warden intercom phones (WIPs)	12 yrs	16.67%	8.33%

Fire control assets, Stair pressurisation assets
Asset	Life	Diminishing value rate	Prime cost rate
AC variable speed drives (VSDs)	10 yrs	20%	10%
Pressurisation and extraction fans	25 yrs	8%	4%
Sensors	10 yrs	20%	10%

Kitchen assets

12 assets

Kitchen assets
Asset	Life	Diminishing value rate	Prime cost rate
Cook tops	12 yrs	16.67%	8.33%
Crockery	5 yrs	40%	20%
Cutlery	5 yrs	40%	20%
Dishwashers	8 yrs	25%	12.5%
Freezers	12 yrs	16.67%	8.33%
Garbage disposal units	10 yrs	20%	10%
Microwave ovens	8 yrs	25%	12.5%
Ovens	12 yrs	16.67%	8.33%
Range hoods	12 yrs	16.67%	8.33%
Refrigerators	12 yrs	16.67%	8.33%
Stoves	12 yrs	16.67%	8.33%
Water filters, electrical	15 yrs	13.33%	6.67%

Laundry assets

4 assets

Laundry assets
Asset	Life	Diminishing value rate	Prime cost rate
Clothes dryers	7 yrs	28.57%	14.29%
Ironing boards, freestanding	5 yrs	40%	20%
Irons	5 yrs	40%	20%
Washing machines	8 yrs	25%	12.5%

Outdoor assets

40 assets

Outdoor assets
Asset	Life	Diminishing value rate	Prime cost rate
Floor carpet (including artificial grass and matting)	5 yrs	40%	20%
Furniture, freestanding	5 yrs	40%	20%
Garden lights, solar	5 yrs	40%	20%
Garden sheds, freestanding	15 yrs	13.33%	6.67%
Sauna heating assets	15 yrs	13.33%	6.67%

Outdoor assets, Automatic garage doors
Asset	Life	Diminishing value rate	Prime cost rate
Controls	5 yrs	40%	20%
Motors	10 yrs	20%	10%

Outdoor assets, Barbecue assets, Fixed barbecue assets
Asset	Life	Diminishing value rate	Prime cost rate
Sliding trays and cookers	10 yrs	20%	10%

Outdoor assets, Barbecue assets
Asset	Life	Diminishing value rate	Prime cost rate
Freestanding barbecues	5 yrs	40%	20%

Outdoor assets, Folding arm awnings
Asset	Life	Diminishing value rate	Prime cost rate
Controls	10 yrs	20%	10%
Motors	10 yrs	20%	10%

Outdoor assets, Gardening watering installations
Asset	Life	Diminishing value rate	Prime cost rate
Control panels	5 yrs	40%	20%
Pumps	5 yrs	40%	20%
Timing devices	5 yrs	40%	20%

Outdoor assets, Gates, electrical
Asset	Life	Diminishing value rate	Prime cost rate
Controls	5 yrs	40%	20%
Motors	10 yrs	20%	10%

Outdoor assets, Operable pergola louvres
Asset	Life	Diminishing value rate	Prime cost rate
Controls	15 yrs	13.33%	6.67%
Motors	15 yrs	13.33%	6.67%

Outdoor assets, Rainwater tanks
Asset	Life	Diminishing value rate	Prime cost rate
Galvanised steel	25 yrs	8%	4%
Polyethylene	15 yrs	13.33%	6.67%

Outdoor assets, Roller blinds
Asset	Life	Diminishing value rate	Prime cost rate
Controls	10 yrs	20%	10%
Motors	10 yrs	20%	10%

Outdoor assets, Sewage treatment assets
Asset	Life	Diminishing value rate	Prime cost rate
Controls	8 yrs	25%	12.5%
Motors	8 yrs	25%	12.5%

Outdoor assets, Spas, Fixed spa assets
Asset	Life	Diminishing value rate	Prime cost rate
Chlorinators	10 yrs	20%	10%
Filtration assets (including pumps)	10 yrs	20%	10%
Heaters (electric or gas)	15 yrs	13.33%	6.67%

Outdoor assets, Spas
Asset	Life	Diminishing value rate	Prime cost rate
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps)	17 yrs	11.76%	5.88%

Outdoor assets, Swimming pool assets
Asset	Life	Diminishing value rate	Prime cost rate
Chlorinators	10 yrs	20%	10%
Cleaning assets	7 yrs	28.57%	14.29%
Covers (including blankets)	8 yrs	25%	12.5%
Filtration assets (including pumps)	10 yrs	20%	10%

Outdoor assets, Swimming pool assets, Heaters
Asset	Life	Diminishing value rate	Prime cost rate
Electric	15 yrs	13.33%	6.67%
Gas	15 yrs	13.33%	6.67%
Solar	20 yrs	10%	5%

Outdoor assets, Tennis court assets
Asset	Life	Diminishing value rate	Prime cost rate
Cleaners	3 yrs	66.67%	33.33%
Drag brooms	3 yrs	66.67%	33.33%
Nets	5 yrs	40%	20%
Rollers	3 yrs	66.67%	33.33%
Umpire chairs	15 yrs	13.33%	6.67%

Security and monitoring assets

14 assets

Security and monitoring assets, Access control systems
Asset	Life	Diminishing value rate	Prime cost rate
Code pads	5 yrs	40%	20%
Door controllers	5 yrs	40%	20%

Security and monitoring assets, Access control systems, Readers
Asset	Life	Diminishing value rate	Prime cost rate
Proximity	7 yrs	28.57%	14.29%
Swipe card	3 yrs	66.67%	33.33%

Security and monitoring assets, CCTV systems
Asset	Life	Diminishing value rate	Prime cost rate
Cameras	4 yrs	50%	25%
Monitors	4 yrs	50%	25%
Switching units (including multiplexes)	5 yrs	40%	20%

Security and monitoring assets, CCTV systems, Recorders
Asset	Life	Diminishing value rate	Prime cost rate
Digital	4 yrs	50%	25%
Time lapse	2 yrs	100%	50%

Security and monitoring assets, Security systems
Asset	Life	Diminishing value rate	Prime cost rate
Code pads	5 yrs	40%	20%
Control panels	5 yrs	40%	20%
Detectors (including passive infrared, photo sensors and vibration)	5 yrs	40%	20%
Global System for Mobiles (GSM) units	5 yrs	40%	20%
Noise makers (including bells and sirens)	5 yrs	40%	20%

Common items, with what each costs installed Diminishing value or prime cost: which to choose The low-value pool and the $300 write-off

General information only, not advice about your circumstances. Speak to a registered tax agent before relying on it.