ATO depreciation rates for control systems assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
17 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cranes and gantries Electricity distribution, generation or transmission | 20 years | 5.00% | 10.00% | 1 July 2025 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Embossing units | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Fire protection systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flow meters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flying shears | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hand air driers | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Hand wash basins | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Instruments and sensors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Motion controllers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Potentiometers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Programmable logic controllers (PLCs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Programmable logic controllers (PLCs) and distributed control systems (DCS) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Turbidity meters | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Uninterruptible power supplies (UPS) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Variable speed drives (VSDs) | 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.