ATO depreciation rates for crop protection assets assets in the Agriculture, Forestry And Fishing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
34 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Applicators (including temporary bird netting applicators and vine cover rollers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Banana bagging machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Banana ripening bags | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Crates (including picking lugs) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Drying sheets (including ground sheets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Elevating work platforms | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Frost fans | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hole burners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mulch layers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Mulch lifters | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Orchard ladders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Picking bags | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Picking platforms | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Picking trolleys | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Planters | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Plastic | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Post driver/hole diggers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Refractometers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Spinners | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Sprayers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tanks | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Temporary bird netting | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Timber | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Trailers (including grape chaser bins) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Trays | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tree guards | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Tree shakers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trellising | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Under vine weeder | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vine covers | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Water pressure cleaners | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Weed matting | 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.