ATO depreciation rates for dehumidifiers assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
10 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Desiccant | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Evaporators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Freezers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Load out bays (incorporating air tight truck pads and hydraulic platforms) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Overhead carcass conveyors (incorporating housings, handles, chains and motors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Plate freezers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Refrigerant | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Storage racking and stillages | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Transfer roller conveyors | 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.