ATO depreciation rates for bakery assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
10 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bakery trolleys | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Bread slicers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bun divider rounders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Doughnut making machines | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Hydraulic dough dividers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mixers (including planetary and spiral mixers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Moulders | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Ovens | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Provers and retarder provers | 8 years | 12.50% | 25.00% | 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.