ATO depreciation rates for materials handling assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
51 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Air blowers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Anode transport vehicles and hot metal carriers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Belt weighers | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bins (including furnace coke, dust disposal bins) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bucket elevators | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Chutes | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coke | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Coke bins | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyor systems (including structures, belts, gearboxes and motors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Conveyor systems transfer houses | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Conveyors to and from balling drums | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cyclones | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Feed bunkers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Filter cake conveyors | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Finished pellet conveyor | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Flux bins | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Furnace charging bins | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Furnace charging skip hoist | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Furnace charging skip tracks | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Furnace charging skips | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Generally (including conveyors, silos and stockpile reclaiming assets) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Hoppers, weigh hoppers, chutes, silos | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Motorised feeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mould powder bins | 23 years | 4.35% | 8.70% | 1 July 2025 |
| Ore bins | 23 years | 4.35% | 8.70% | 1 July 2025 |
| Pneumatic air tube systems (incorporating blower units) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Pumps | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Roller feeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Scrap metal buckets, skips and stands | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Screens and weighing systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Screw feeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Scull breakers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sinter | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Sinter bins | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Slab or billet cooler tanks (incorporating grid stands) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Slab or billet marking machines | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Table feeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Torpedo cars | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Transfer beds | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Up-enders (including hydraulics) | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Vibrating feeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Vibrators | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vibro feeders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Walking beam cooling beds and run out tables | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Weigh feeders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Weighbridges (incorporating load cells) | 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.