ATO depreciation rates for motor vehicles and trailers 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 |
|---|---|---|---|---|
| Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Buses having a gross vehicle mass of more than 3.5 tonnes Cars (motor vehicles designed to carry a load of less | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Car park floodlighting | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Car park signage | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Carpets (commercial) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Carpets (excluding fixed carpet tiles) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. UberX) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Carton erecting, packing and closing machines (including cartoners) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Carts/buggies | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cleaning carts and trolleys | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Concrete surface preparation assets (including floor grinders, planers and scarifers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Conveyors Dock levellers, pallet jacks, pallet trucks and scissor | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Galvanised construction | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Galvanised steel | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Mild steel trailers (painted and unpainted) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Motor vehicles (cars) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Pallet jacks and pallet trucks | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Platform scales Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rental cars | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Standalone electronic time and attendance recorders (card based etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Swipe card | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Trailers having a gross vehicle mass greater than 4.5 tonnes Trailers having a gross vehicle mass of 4.5 tonnes or | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Transfer carts | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) | 15 years | 6.67% | 13.33% | 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.