ATO depreciation rates for bakery and confectionery assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
45 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Annealing ovens | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Anode baking assets (including crucibles and furnaces) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Baker | 16 years | 6.25% | 12.50% | 1 July 2025 |
| Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bread slicers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| breadmakers, ovens, provers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coating machines, breaders, dusters etc | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Coke ovens gas systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Curing ovens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dough mixers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Drying ovens | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Drying tunnels (including heating ovens) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Furnace ovens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Furnaces and ovens (including ladles and stress relief ovens) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Heat soaking ovens | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Heat treatment ovens | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Hydraulic dough dividers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Industrial ovens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| infrared analysers) Test kitchen assets (including dough makers, | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lens curing and drying ovens | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Moisture determination ovens | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ovens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ovens (convection) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Ovens (electric and gas-fired) Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ovens (including horizontal, tunnel and vertical) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ovens (including roasters and dryers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ovens (multi-decked, rotating rack or static rack, rotating deck) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ovens Pre-coat assets (including direct coat applicators 1 Jul 2017 | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Rack ovens | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Semi-automated baguette, bread and bread roll making assets | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Semi-automated doughnut making assets | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Spiral oven | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Spray booths and combination spray booth baking ovens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tray type ovens (including swing tray) | 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.