Asset | Effective Life (YEARS) |
| Standard patent | 20 |
| Innovation patent | 8 |
| Petty patent | 6 |
| Registered design | 15 |
| Copyright (except copyright in a film) | The shorter of 25 years from when you acquire it or the period until the copyright ends |
| A licence (except one relating to a copyright or in-house software) | The term of the licence |
| A licence relating to a copyright (except copyright in a film) | The shorter of 25 years from when you become the licensee or the period until the licence ends |
| In-house software | 5 |
| Spectrum licence | The term of the licence |
| Datacasting transmitter licence | 15 |
| Telecommunications site access right | The term of the right |
Source: ATO