ATO depreciation rates for laboratory analytical equipment and instruments assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
31 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Analytical balances | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Atomic Absorption Spectroscopy (AAS) instruments | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Auto dilutors | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Auto titration instruments | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Calorimeters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Carbon and sulphur analysers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| CHN analysers (including carbon, hydrogen and nitrogen) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Coal ash fusibility furnaces | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Crucible Swell Number (CSN) burners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cupellation furnaces | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dilatometers | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Fourier Transform Infrared (FTIR) spectroscopy | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Fume cabinets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Fusion furnaces | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hot blocks | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Hotplate magnetic stirrers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Incubators | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ion Chromatography (IC) equipment | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Moisture testing ovens (including nitrogen setup apparatus) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Muffle furnaces | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Overhead stirrers | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Particle size analysers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Petrographic microscopes | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Plastometers | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Robotic cells (including robotic fusion cells, robotic preparations cells) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robotic TGA cells | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Thermogravimetric Analysers (TGAs) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Water baths | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Water baths (including ultrasonic water baths) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) | 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.