ATO depreciation rates for grain cleaning, milling and refining assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
21 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Colour sorters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cyclones and dust collectors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| De-stoners (including aspirators) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Flow weighers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Grain screen cleaners | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Gravity tables or separators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Hammer mills | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Horizontal scourers | 13 years | 7.69% | 15.38% | 1 July 2025 |
| Hullers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Intake separators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Intensive dampeners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Length graders | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Paddy cleaners and pre-cleaners | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Paddy separators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Plan sifters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Purifiers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Roller mills | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Rotary sieves | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Thickness grading assets (including scalpers and rotary screens) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Whiteners (including abrasive and friction whiteners) | 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.