ATO depreciation rates for assets assets in the Manufacturing 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 |
|---|---|---|---|---|
| Aerials or underground cables | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Appetiser forming machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Aspirators Bins and hoppers (including tote bins, intermediate | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Augers, conveyors and elevators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Chutes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Concrete | 50 years | 2.00% | 4.00% | 1 July 2025 |
| Conditioning/sealed | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Conveyors (including belt, chain, drag, screw and walking beam conveyors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors (including belt, chain, drag, screw) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cookers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Electronic protection relays | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Elevators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flexible | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) Frozen pasta product manufacturing assets generally – use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Fryers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Galvanised | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Gasometers Rail infrastructure and rolling stock except torpedo cars – use any relevant determinations made for Rail freight and passenger transport services | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| High voltage switchgear | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Hoppers (including batch and weigh hoppers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Receival assets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Scale or transfer car rail tracks and turntables | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scale or transfer cars (incorporating cable reel and drive units) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Screw and weigh belt feeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ship ore unloaders | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Silos | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Steel | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Storage bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tanks (including holding, liquid storage and water) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Transformers | 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.