ATO depreciation rates for frame straightening assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
18 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Aligning benches | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Buffing machines | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Computerised | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Heating arches | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Hoists | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Manual | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mobile | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Oil and water separators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pumps | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Sanders | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Spectrophotometers | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Spray bake ovens | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Spray gun washing machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Spray guns | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vacuum dust collection mobile units | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Water pressure cleaners | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Welders | 5 years | 20.00% | 40.00% | 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.