ATO depreciation rates for harvesting assets assets in the Agriculture, Forestry And Fishing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
46 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bankouts (almonds) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bed lifters and diggers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Boll buggies | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cane haul out bins | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Catcher nets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Chaser bins | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coffee | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Combine harvesters | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Cotton picker/strippers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dibblers and seeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Effluent separators/effluent fan extractors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Elevators (almonds) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Field bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Forage harvesters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fuel trailers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Grape harvesters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Harvest aids | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Harvesters (including cane, carrot, onion, potato and tomato) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Harvesters and feller bunchers (includes heads) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Harvesting aids (incorporating trailers and conveyor belts) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Harvesting nets | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Harvesting pole rakes | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Headers – flex drapers/pea pluckers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Land rollers – steel | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Module builders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Module tarpaulins | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Olive | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Onion lifters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pea-viners, pea cleaners, vine and straw conveyors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Peanut diggers (including peanut pullers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Peanut threshers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Pick ups (e.g. almonds) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Planters (including bar, box, combined seeders, precision planters and row crop planters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Precision seeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Reservoir carts (almonds) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rippers Harvesters/sweepers 62/3 # 1 Jan 2001 | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sweepers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Tractors | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Trailers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tree shakers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tree spades | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Turf harvesters (including pedestrian and tractor mounted harvesters) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Turf seeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Windrowers (including potato diggers, onion and potato windrowers) | 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.