Capital Sensitivity

Capital Sensitivity is the term the Federal Dept of Health & Aging is using to described new rules relating to the age of Diagnostic Imaging Equipment.  In essence, the Government will reduce rebates by half for studies done with equipment over a certain age per the table below.

Modality ATO depreciation
schedule
New effective
life age
Maximum extended life age (including 5 year extension
for upgrades)
Ultrasound 5 years 10 years 15 years
OPG 15 years 15 years 20 years
Mammography 7 years 10 years 15 years
Fluoroscopy 15 years 15 years 20 years
X-ray 15 years 15 years 20 years
Nuclear Medicine
(excl. PET)
10 years 10 years 15 years
MRI 7 years 10 years 15 years

Many of the questions about this change are addressed on the link below, but some details will be ironed out in fiscal 11-12.

http://www.health.gov.au/internet/main/publishing.nsf/Content/capsensfaq-di

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