ATO depreciation rates for curing assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
24 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Autoclaves (incorporating rails) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boilers (including steam generators) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Chargers (including traversers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Concrete | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Depalleters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Drying chambers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Elevators/lowerators (including loaders/unloaders) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Extruders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Foam sandwich (incorporating insulated panel walls, roof and doors) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hoppers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Oil tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Rackers/derackers (including loaders/unloaders) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Racks (excluding racks fixed to drying chambers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Racks (used in curing bays) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trackwork | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Transfer car (incorporating finger cars) track works | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Transfer cars (incorporating finger cars) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Trolley transfer platforms (including transversals) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Trolleys (including trucks) used inside and outside autoclaves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Trolleys (including trucks) used only outside autoclaves | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tunnels (including steamers) | 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.