ATO depreciation rates for distribution, handling and storage assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
46 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air receivers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ammonia bullet tanks (including storage and surge tanks) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Ammonia pumps | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ammonia storage tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Ammonia vapour scrubber systems | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Analysers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Blowers and fans (generally) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boiler feedwater and cooling water pumps | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boilers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Breakaway couplings | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Clarifiers and settling tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cooling towers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dam and pond liners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dams and effluent ponds | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Deaerators | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Dosing pumps | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Economisers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Filling hoses | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Fire fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Fixed | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flare tips | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Flow meters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Heat exchangers (not specified elsewhere) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ion exchange systems | 20 years | 5.00% | 10.00% | 1 July 2025 |
| ISOtainers and portable tanks | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Loading arm systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Loading arm systems – marine | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Other | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Other pumps (not specified elsewhere) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Overhead cranes | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Pipes and fittings | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Polyethylene (PE) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Portable | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Process gas | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Reverse osmosis systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Safety showers and eye wash stations | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Silencers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Stacks (exhaust, vent and flare) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Steam drums | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Steam turbine generators | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Waste heat boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Weighbridges | 20 years | 5.00% | 10.00% | 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.