ATO Publishes Final Guidance for the Effective Life of Depreciating Assets

The Australian Taxation Office (ATO) has announced the publication of final guidance for effective life of depreciating assets on 23 September 2025.

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Final guidance: Effective life of assets

We've published our final guidance for the effective life of depreciating assets for income tax purposes.

The effective life of a depreciating asset is the period over which it's expected to be used to produce income. This timeframe helps determine how much of the asset's cost you can claim as a …