ATO depreciation rates for batching, grinding and mixing assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
16 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bins (including mash, outloading, surge, supply and raw material bins) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Control systems (including batching systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dressers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Drum magnets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Evaporative coolers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Grinders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hammer and roller mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Heating chambers (including coils and heat exchangers) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Hoppers (including expansion, grinder, weigh and surge hoppers) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Liquid tanks (including molasses and tallow) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Load cells | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mixers (including paddle, premix and ribbon screw) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pumps (including heat, molasses and water pumps) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Rotary valves | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shears | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Turn heads | 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.