ATO depreciation rates for conveyors assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
23 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cranes (including gantry cranes, overhead cranes and turnover cranes) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| De-coiler/un-coiler edge guides | 10 years | 10.00% | 20.00% | 1 July 2025 |
| De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Downenders (incorporating conveyors, hydraulics and controls) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Elevating conveyors (including engine block elevating conveying assets etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Entry and exit coil carousels/capstans | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Entry shears | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Exit edge guides | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Exit turnstile/coil stackers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Gravity feed conveyors (incorporating belts, rollers and frames) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Infloor | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Lifting fixtures, magnets, slings etc | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Mobile hoists/floor cranes (including engine and radiator hoists) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Monorails and overhead conveyors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pushers, rollers and tug units | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vehicle hoists/lifters (including column lifters and post hoists) | 25 years | 4.00% | 8.00% | 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.