ATO Depreciation Rates 2021 • Projection (2024)

MANUFACTURING:Printing support services:Pre-press trade services assets:Film projection camera systems (including backing board and processing assets)10 years20.00%10.00%1 Jan 2006ACCOMMODATION AND FOOD SERVICES:Accommodation:Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment))5 years40.00%20.00%1 Jul 2005Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality):Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment)5 years40.00%20.00%1 Jul 2005INFORMATION MEDIA AND TELECOMMUNICATIONS:Motion picture and video activities:Motion picture film processing assets:Flat bed and rear projection film viewers15 years13.33%6.67%1 Jan 2006Motion picture exhibition:Motion picture and slide projection equipment:Motion picture projectors10 years20.00%10.00%1 Jan 2001Projector heat extraction systems10 years20.00%10.00%1 Jan 2001Projection ports20 years10.00%5.00%1 Jan 2001Slide projectors10 years20.00%10.00%1 Jan 2001Television broadcasting:Monitors:Video monitors:Virtual monitor wall systems (including rear projection monitor walls)5 years40.00%20.00%1 Jul 2005