ATO depreciation rates for batch house assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Coating assets (cold and hot end) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Container glass | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Control systems (excluding personal computers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cullet crushers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Flat glass | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Float baths | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Forehearths | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Forming machines (incorporating shearing and distribution systems) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Silos | 40 years | 2.50% | 5.00% | 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.