ATO depreciation rates for jack hammers assets in the Construction industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Electric | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Nail guns – air | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Profilers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Saws, bench and mitre, portable | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Scrapers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Skid steer loaders | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Stabiliser recyclers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Telescopic handlers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tool carriers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Track loaders Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) | 9 years | 11.11% | 22.22% | 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.