| Effective Life (YEARS) | |
| Computers and computer equipment: | |
| Computer monitors | 4 |
| Desktop computers (including personal computers) | 4 |
| Mobile/portable computers (including laptops, tablets) | 2 |
| Network equipment (including hubs, modems routers, switches, etc) | 5 |
| Servers | 4 |
| Camera lenses | 5 |
| Mobile phones | 3 |
| Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) | 7 |
| Office furniture, freestanding: | |
| Bookcases: | |
| Metal | 20 |
| Timber | 15 |
| General Tables: | 10 |
| Chairs | 10 |
| Desks | 20 |
| Mobile storage units (compactus type) | 25 |
| Reception assets (including lobby chairs, desks, lounges, sofas and tables) | 10 |
| Office machines and equipment: | |
| Facsimile machines | 5 |
| Multi function machines (includes fax, copy, print and scan functions) | 5 |
| Photo copying machines | 5 |
| Projectors (including lenses) | 5 |
| Shredders | 15 |
| Whiteboards | 10 |
| CCTV systems: | |
| Cameras | 4 |
| Monitors | 4 |
| Motor vehicles and trailers： | |
| Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers) | 8 |
| Motorcycles (including courier motorcycles and mailbox delivery motorcycles) | 7 |
| Trailers having a gross vehicle mass greater than 4.5 tonnes | 15 |
| Forklifts | 5 |
Source: ATO