ATO depreciation rates for general assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
14 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust collection assets (including bag dust collectors, blowers, cyclones and fans) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Dust detectors | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Fans/blowers (excluding blowers used with hot pits) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Feeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flow meters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hoppers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Lump breakers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pumps | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Rotary valves | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Silos (steel) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Tanks | 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.