ATO depreciation rates for automated panel manufacturing assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
19 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Automated trowel machines (incorporating crane and trowel) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Buckets (including kibbles, skips and tippers) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Curing chambers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Distributors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flying buckets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hoppers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Laser beam alignment systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pallet cleaning machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pallet receivable stands (excluding pallet vibrating stands) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pallet vibrating stands | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pallets | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rack feeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shutter cleaning machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shutter transporting assets (including automated roller conveyors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shutters | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Track work | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Transversals (including continuous transfer wagons) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Turning machines (including flippers and tilting assets) | 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.