Koste effective life table is an easy-to-use tool to find out the effective life and depreciation rate for any residential or commercial plant and equipment assets. Follow this guide based on the information provided by ATO
General Assets
| ASSETS | LIFE (Years) | |
|---|---|---|
| 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 Tower | 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 | ||
| Water heaters | ||
| 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 | ||
| Motors |
Bathroom Assets
| ASSETS | LIFE(YEARS) | |
|---|---|---|
| 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
| ASSETS | LIFE(YEARS) | |
|---|---|---|
| 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
| ASSETS | LIFE(YEARS) | |
|---|---|---|
| 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
| ASSETS | LIFE(YEAR) | |
|---|---|---|
| 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
| ASSETS | LIFE(YEAR) | |
|---|---|---|
| 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
| ASSETS | LIFE(YEAR) | |
|---|---|---|
| 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 |
Ask us anything
If we have not been able to answer your query above, it is best to contact a member of our team by clicking on the following link