ATO depreciation rates for evaporation and crystallisation assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
59 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air dryers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Air receivers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Ash filters (including rotary and horizontal belt vacuum filters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagacillo collection systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagasse bins (incorporating stacking and reclaim systems) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Bins, hoppers and silos | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Blowers and fans | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bottle capping, filling and unscrambling machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Centrifugals | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Control cabinets and switchgear | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyor belt weighers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors (including framework and enclosures) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Coolers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crystallisers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cutter grinders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dam bladders and covers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Dams (earthworks only) | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Dust collectors (including ducting, but excluding bagacillo collection systems) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust collectors (including ducting) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Evaporators | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Field erected | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Heat exchangers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hoppers (weigh and feed) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Inspection equipment (including check weighers, metal detectors, counting machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Instrumentation | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lump breakers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Magma mixers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Magma/massecuite distributors and receivers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Massecuite re-heaters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Mild steel | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Multihead and singlehead weighers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Non ferrous | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Other conveyors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Plastic | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Polarimeters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Program logic controllers (PLCs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Programmable logic controllers (PLCs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refractometers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Rotary sugar dryers | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Seed vessels | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Spectrometers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Stainless steel | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Sugar melters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Sugar storage bins and silos | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Sugar throwers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Switchboards | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tanks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| UV disinfectors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vacuum pans | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Variable speed drives (VSDs) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Variable speed drives (VSDs) Conveyors (including framework and | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vibratory screens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vibratory screens (including graders and scalpers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Water storage tanks | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Weighbridges | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Wet disintegrators | 15 years | 6.67% | 13.33% | 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.