ATO depreciation rates for extraction 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 |
|---|---|---|---|---|
| Bins, cages and hoppers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bottle inverters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bottle rinsing machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bottle unscramblers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Break tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cap sorters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Capping machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Carbon filters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cavity pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Centrifugal decanters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Checkweighers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Clean-in-place (CIP) system assets (including pipes, pumps and tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coding machines (including container coders and outer date coders) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Container dryers (incorporating air knives and blowers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors (including augers, belt conveyors and bucket elevators) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crushing and milling assets (including hammer mills) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Finishers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fruit concentrate drum tippers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Fruit sizing assets (including sizing belts/heads and sorting tables) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hot melt adhesive (spot glue) applicators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Label applicators | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Multipack machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Non-electronic | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Others (including centrifugal pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pasteurisers (including heat exchangers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pipes | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Pulp and rind mincers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pulper-finishers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Roller/spreaders | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Shrink sleeve applicators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Straw applicators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tomato choppers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tunnel pasteurisers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| UF membrane filters | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Vacuum seal testers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vision inspection assets (including cap inspection/rejection systems and label inspection machines) | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Washers (including brush washers, flume tanks and pre-clean water hoppers) | 15 years | 6.67% | 13.33% | 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.