ATO depreciation rates for binding assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
10 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Binding lines (including case binding lines and perfect binding lines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Casemakers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Collators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Die cutters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Drilling units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Foil stamping machines Folders 121/2 * 1 Jan 2006 | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Guillotines and ancillary assets (including joggers, stackers and transomats) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Laminators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mail inserters | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Perfect binders – standalone | 10 years | 10.00% | 20.00% | 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.