ATO depreciation rates for cattle handling assets assets in the Agriculture, Forestry And Fishing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
19 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air operated gates | 10 years | 10.00% | 20.00% | 1 July 2025 |
| All terrain vehicles (ATVs) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Automatic drafting systems | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Automatic ID systems | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Automatic weighing systems and cattle scales | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Backing gates | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Calf cradles | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cattle crushes (hydraulic and manual) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cattle crushes (including automatic) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cattle induction and transfer yards (steel and timber) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cattle laneways | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Cattle treatment yards (steel and timber) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cattle wash yards (steel and timber) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cattle yards (including loading ramps) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Dairy milking sheds | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Dairy yards and races | 20 years | 5.00% | 10.00% | 1 July 2025 |
| NLIS and other readers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Scales, weigh indicators and loading bars | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Scales, weigh indicators and loading bars Cattle yards (including races and coolers (steel and | 5 years | 20.00% | 40.00% | 1 July 2025 |
The effective lives shown above are determined by the Commissioner of Taxation under section 40-100 of the Income Tax Assessment Act 1997. The diminishing value rate equals 200% ÷ effective life (for assets acquired on or after 10 May 2006). The prime cost rate equals 100% ÷ effective life. You may alternatively self-assess effective life — see the ATO website for guidance.