ATO depreciation rates for sample preparation assets assets in the General industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
34 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Benchtop | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Benchtop (including work benches and tables) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Centrifugal concentrators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cone crushers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Drop shatters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Drum tumblers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust cabinet (including extracted workstations) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust extraction systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Float-sink buckets | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flotation machines (including froth rotation machines) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Gravity separation assets (including centrifuges and cyclones) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Grinding mills | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Jaw crushers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Laboratory tumblers (including cyanide leach test tumblers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Micro dosing peristaltic pumps | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Others (including floor size with trolleys) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Overhead tank mixers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| pH control systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Portable refrigerators/freezers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pressure filters | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Pulverisers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Riffle splitters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Rotary Sample Dividers (RSDs) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Sample trays | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Sample trolleys | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Scrubbers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shaking tables (including wet tables) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Sieve shakers (excluding sieves) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sieves (including various meshes and sizes) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Solvent extraction & electrowinning equipment | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vacuum filters | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Water purification systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Weighing scales | 10 years | 10.00% | 20.00% | 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.