ATO depreciation rates for road marking assets 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 |
|---|---|---|---|---|
| < 100 litre capacity | 5 years | 20.00% | 40.00% | 1 July 2025 |
| > 500 litre capacity | 11 years | 9.09% | 18.18% | 1 July 2025 |
| 100 to 500 litre capacity | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Line grinders (walk behind) | 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.