ATO depreciation rates for laboratory assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
23 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Analysers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bagging and de-bagging machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bandsaws | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bench top autoclaves | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Bending machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bins | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Blow moulding machines | 13 years | 7.69% | 15.38% | 1 July 2025 |
| Chilled water plant (incorporating chiller, pipes, pumps etc) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Conveyor systems (including framework) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cooling towers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Die carts | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Driers (pellet or resin) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Drop testers and strength testers | 16 years | 6.25% | 12.50% | 1 July 2025 |
| Generally | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Incubators | 6 years | 16.67% | 33.33% | 1 July 2025 |
| Laboratory analysers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Lifting platforms (including scissor lifts) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Particle sizers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Silos | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) | 10 years | 10.00% | 20.00% | 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.