ATO depreciation rates for ancillary and support assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
62 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air curtains | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air dryers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air receivers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ammonia gas detectors | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Automated guided vehicles (AGVs) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Bag and cardboard compactors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Benches and tables | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bin and drum tippers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blowers and fans | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Brake hose cleaning machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Calibration assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Chilled water systems generally (including chillers, condensers and cooling towers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Clean-in-place (CIP) assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control systems (including mimic panels) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control systems generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling tunnels | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust collection systems Fire control assets – use any relevant determination in Table B | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Engine lubrication storage, filtration and feed plant assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Engine pallets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fixed (weighbridges) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fixed extraction systems (incorporating ducting, extraction arms etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Floor sweepers/scrubbers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fuel storage tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Generally (including blast freezers and plate freezers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Glycol and water mixing plant assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Heat exchangers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Holding and storage tanks generally (including water storage tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Hose reels Power supply assets (including generators) – use any relevant determinations made for Power supply assets in Table B | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Jigs and fixtures | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Lighting (production) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Lubricant storage tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Meters | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Mobile | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Moulds (including fibreglass moulds) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Pipework | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Piping and reticulation lines (excluding fire water pipes) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Pumps | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Racks and shelving | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Racks, shelving, stands and tables generally | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Robots generally (including assembly robots, gantry robots and pick and place robots etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Separators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Spiral freezers Insulation panels used in cold stores, cool | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Stillages, storage bins tote boxes and trolleys | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Stillages, storage bins, tote boxes and trolleys | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Tooling (for drills, lathes, mills etc) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vehicle platforms and runways (used in wheel alignment etc) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ventilation fans | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Waste oil collection and storage assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) | 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.