ATO depreciation rates for deli assets assets in the General 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 |
|---|---|---|---|---|
| Cheese cutters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cheese graters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coffee making machines (including espresso and drip filter type machines) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Contact grills | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Deep fryers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Deli slicers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hot food display assets (including bain marie, hot boxes and pie warmers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Juicing machines, commercial type | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Ovens (including chicken ovens and smoker ovens) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Popcorn machines | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Sushi making assets (including rice cookers, rice mixers and sushi robots) | 7 years | 14.29% | 28.57% | 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.