ATO depreciation rates for dairy processing assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
13 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cheese cutting machines (including cutters, grinders, shredders and slicers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cheese making vats | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cheese washers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cheese wrapping machines (including overwrappers and thermoforming machines) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Continuous cheese making machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Culture vats Assets for dairy powder manufacturing: 1 Jul 2017 | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ice cream churners/freezers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Milk tankers (incorporating tank and trailer) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Resin beads for milk and protein processing and water filtration | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Spiral prover Secondary process assets (including cake folders, 121/2 * 1 Jan 2002 creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) | 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.