ATO depreciation rates for coke ovens batteries 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 |
|---|---|---|---|---|
| Breeze basins | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Charging car rails | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Charging cars | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Coke ploughs | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coke transfer cars | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Coke wharves (including concrete end barriers and skids) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Hot car spur lines | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) Quenchers (incorporating stack structures, water | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ram tracks and live rails | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Rams | 30 years | 3.33% | 6.67% | 1 July 2025 |
| tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) | 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.