ATO depreciation rates for dry process assets 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 |
|---|---|---|---|---|
| Batching systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blowing systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coating assets (including oil, tumble and vacuum coaters) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coolers (including counterflow, horizontal and vertical) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling systems (including fans and cyclones) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dehumidifying systems (including silo munters) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dosing systems (including liquid) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dryers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Extruders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hammer mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hoppers (including batch and surge) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixers (including batch and paddle) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pre-conditioners | 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.