ATO depreciation rates for blowers and fans 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 |
|---|---|---|---|---|
| Clean-in-place (CIP) systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Control systems (excluding personal computers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dust collection assets (including cyclones) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Extrusion die washers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Generally | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Racks and shelving | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scales (electronic scales and load cells) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Used in materials handling | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Water chillers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Water filtration and softening assets (including reverse osmosis assets) | 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.