ATO depreciation rates for filling and sealing 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 |
|---|---|---|---|---|
| Bottle rinsing machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Canning assets (including can loaders, closers and seamers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cappers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Capping machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Container dryers (incorporating air knives and blowers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cooling and warming tunnels | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Denesters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Filling machines (including aseptic, bag in box, cup, direct and piston) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Filling machines (including aseptic, bucket and portion control) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Filling machines (including bag in box fillers, cup fillers and aseptic fillers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Induction sealers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Inspection machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lid descramblers, cap sorters and hoppers | 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.