ATO depreciation rates for ancillary assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
27 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Anilox roll cleaning machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Anilox trolley tugs | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Annealing lehrs | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Barcode readers, RF guns, scanner guns etc | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Benches and tables | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bin and tray washers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Bin lifters and tippers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bin washers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blowers and fans | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Drying racks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ducting, pipes and piping | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Emulsion coaters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Exposure lights | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Gripper conveyor systems (incorporating drive chains, grippers and tracks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ink dispensing systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ink pumps (mechanical) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Liquid ring pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Oil sealed pumps | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Screen frames | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sign cutting machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Sleeve mounting machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sleeves | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Squeegee cutters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Steelwork structures (including gantries, platforms and walkways) | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Vacuum frames | 20 years | 5.00% | 10.00% | 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.