ATO depreciation rates for jack hammers assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
4 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Electric | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Nail guns – air | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Power transformers | 45 years | 2.22% | 4.44% | 1 July 2025 |
| Public address and paging system assets (including amplifiers, audio speakers and microphones) | 12 years | 8.33% | 16.67% | 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.