ATO depreciation rates for clay brick and paver manufacturing 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 |
|---|---|---|---|---|
| Box feeders | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cutters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| De-hackers (excluding robots) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dryers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Extruders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Kiln/dryer cars | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Kiln/dryer/transfer car track work | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Kilns | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pottery plant Rapid fire shuttle kilns (used in the manufacture of 131/3 1 Jan 2001 ceramic tiles) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Robots | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Setting assets (excluding robots) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Transfer cars | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Wrapping and strapping machines | 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.