ATO depreciation rates for chemical spraying assets assets in the Agriculture, Forestry And Fishing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
18 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Boilers (used for humidification and pasteurisation) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Casing machines (includes casing mixers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fertiliser spreaders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Field top makers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Generally (including broad acre trailed or linkage boom and utility) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Land planes | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Line planters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mowers (including reel and rotary mowers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Net layers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Power harrows | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Roll layers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Self-propelled | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Soil aerators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trailers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Turf rollers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Turf vacuums | 10 years | 10.00% | 20.00% | 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.