ATO depreciation rates for blanking and stamping press assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
5 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Die change over assets (die trailers, die trucks, die trolleys etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Die racks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dies (stamping dies) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) | 15 years | 6.67% | 13.33% | 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.