| Effective Life (YEARS) | |
| Home | |
| Packaged air conditioning units | 15 |
| Evaporative coolers – Fixed (excluding ducting and vents) | 20 |
| Evaporative coolers – Portable | 10 |
| Carpet | 10 |
| Floating timber | 15 |
| Electric heater | 15 |
| Gas Ducted central heating unit | 20 |
| Hot-water systems – Electric | 12 |
| Hot-water systems – Gas | 12 |
| Hot-water systems – Solar | 15 |
| Mirrors, freestanding | 15 |
| Rugs | 7 |
| Cordless phones | 4 |
| Telephone hand sets | 10 |
| Television sets | 10 |
| Vacuum cleaners – Ducted | 10 |
| Vacuum cleaners – Portable | 10 |
| Window blinds, internal | 10 |
| Window curtains | 6 |
| Bathroom assets: | |
| Accessories, freestanding (including shower caddies, soap holders, toilet brushes) | 5 |
| Exhaust fans (including light/heating) | 10 |
| Smoke alarms | 6 |
| Kitchen assets: | |
| Cook tops | 12 |
| Cutlery | 5 |
| Dishwashers | 10 |
| Freezers | 12 |
| Microwave ovens | 10 |
| Ovens | 12 |
| Range hoods | 12 |
| Refrigerators | 12 |
| Stoves | 12 |
| Laundry assets: | |
| Clothes dryers | 10 |
| Irons | 5 |
| Washing machines | 10 |
Source: ATO