ATO depreciation rates for centrifuges assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
47 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Airborne imaging (cameras) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Automatic optical levels (dumpy levels) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Bench top centrifuges | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Computed tomography (CT) scanners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Controllers | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Digital (electronic) levels | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Digital cameras | 3 years | 33.33% | 66.67% | 1 July 2025 |
| DNA sequencers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Echo sounders | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Electrophoresis systems (incorporating power supplies and tanks) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Electroporators | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Fermenters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flow cytometers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Freeze dryers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Freezers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Gel documentation systems | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Glassware washers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| GNSS/GIS handhelds (asset receivers) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Ground imaging (pole cameras) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Heating blocks | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Homogenisers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Incubators | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Laser detectors/receivers (rod-eye receivers) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Laser distance measurers/meters (DISTOs) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Liquid chromatography systems | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Liquid nitrogen assets (including dewars and tanks) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Microscopes | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Microtomes | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mixers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Nano spectrophotometers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Others | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ovens | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Peristaltic pumps | 7 years | 14.29% | 28.57% | 1 July 2025 |
| pH meters | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Plate readers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Polymerase chain reaction (PCR) thermal cyclers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Real-time PCR detection machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Refrigerators | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Robotic systems (including robotic liquid handling systems and robotic sampler systems) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Shakers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Sonicators (including water bath sonicators and sonicators with probes) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Spectrophotometers (excluding nano spectrophotometers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Surface plasmon resonance (SPR) machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Vacuum concentrators | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Water baths (including refrigerated and shaking water baths) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Water purification systems | 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.