ATO depreciation rates for arboriculture and gardening services assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
7 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Blowers | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Brushcutters (including whipper snippers) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Chainsaws (including pole pruners) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Elevating work platforms | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hand tools (including pruner, rake, hedge shears, loppers and tree saws) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Hedge trimmers | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Lawn edgers (excluding brushcutters) | 4 years | 25.00% | 50.00% | 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.