ATO depreciation rates for calcination 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 |
|---|---|---|---|---|
| Calciners and kilns | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Control systems assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Emissions control assets (including baghouse filters and electrostatic precipitators) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Pipework (including slurry pipes) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Pumps | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Steam raising and electrical infrastructure assets (including switchgear and transformers) | 30 years | 3.33% | 6.67% | 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.