ATO depreciation rates for meat processing assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
15 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Analysers (including meat analysers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Boneless meat packing stations | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boning and slicing stations | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Boning hoists | 5 years | 20.00% | 40.00% | 1 July 2025 |
| De-sinewed mince meat machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Extruders, grinders and mechanical deboned meat (MDM) machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Final provers (rack type) Make-up assets (including croissant making 121/2 * 1 Jan 2002 machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Loin/saddle deboning machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Meat compactors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Meat trimmers/round knives and de-fatting knives | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pneumatic knives (including meat trimmers/round knives and de-fatting knives) | 2 years | 50.00% | 100.00% | 1 July 2025 |
| Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) | 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.