ATO depreciation rates for emissions control assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
29 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Activated carbon packed bed filters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Baghouses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Chimney mains | 30 years | 3.33% | 6.67% | 1 July 2025 |
| De-dusting ducts and mains | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dedusting ducts and mains | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dedusting fans | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dedusting fans (including extraction dusting incorporating gearboxes and drives) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dedusting fans Particulate filtering assets (excluding filter units | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust catchers (incorporating supporting structures) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dust collection system | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Electrostatic precipitators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Electrostatic precipitators and scraper chains | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Excess gas bleeder systems | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fluxing tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fume extraction hoods | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Grinding mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hydraulic shears | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Multi-cone | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Primary and secondary scrubbers (incorporating support structure and spray systems) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrubbers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrubbers (incorporating support structure and spray systems) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Steam exhaust fans | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Waste gas collector mains and ducts | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Waste gas extractor fans | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Waste gas extractor fans and silencers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Waste gas radiation cooling systems (incorporating water sprays and ducts) | 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.