ATO depreciation rates for livestock handling assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
11 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Cattle soaker pens | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cattle wash/soaker control systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cattle washes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cattle yards (incorporating concrete base and galvanised steel posts and rails) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Feed auger systems | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hydraulic forcing pen gates | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Lead-up races | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Water troughs | 12 years | 8.33% | 16.67% | 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.