ATO depreciation rates for ammonium nitrate prill manufacturing assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
41 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Absorber columns (including bleachers) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Air coolers and heaters | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Air filtering units (incorporating housing and filters) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Ammonia liquid filtering vessels (incorporating filters) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ammonia vapourisers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ammonia/air mixers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bagging machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bulk flow coolers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Catalyst filters | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Chilling systems (incorporating chillers, ducting and piping) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Coating product tanks | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Condensate tanks, flash drums and separators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Converters | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Conveyor belt weighers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors and elevators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Evaporators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fluid bed coolers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Gas coolers and heaters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Load out bins/silos | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Neutralisers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Nitric acid pumps | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Nitrous oxide (NOx) abaters | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Other | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Prill tower blowers and fans | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Prill towers (incorporating head tanks and lifts) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Reclaim hoppers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Rotary drum machines (including coaters, coolers, driers and granulators) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scales | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Screeners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrubber systems (incorporating ducting, fans, scrubbers and tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrubbers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Solution filters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Solution pumps | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Superheaters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tail gas expanders | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Tanks Support assets – see above in Ammonia manufacturing assets, support assets | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Waste heat boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Weak acid tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Zirconium | 25 years | 4.00% | 8.00% | 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.