ATO depreciation rates for metal fabrication assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
137 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Acetylene compressors | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Adsorption systems (including pressure and thermal swing) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Agglomerators, shredders, granulators and grinders Air compressor systems (incorporating compressor, | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air compression assets (including air compressors, air dryers and air receivers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air compression assets (including air dryers, air receivers and compressors) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Air compressors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air compressors (incorporating air drying and filtering assets) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Air compressors (rotary screw) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air compressors and air dryers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Air compressors and receivers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Air compressors Battery assets for warehouse vehicles (including | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Ammonia deluge and vapour suppression systems | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Automatic presses (including in-line multicolour presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Axle and frame alignment assets (including frame presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Bagging assets (including air compressors, baggers, sealers etc) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Bale presses | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Belt filter presses | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Billet casters | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Block pressers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Blowers and compressors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Blowers and compressors (incorporating drives) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Brake presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cabin pressurisation test units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cast house floor iron and slag runner systems, covers, and tilting spouts | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Cast house structure | 40 years | 2.50% | 5.00% | 1 July 2025 |
| Casting tables | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cleaning assets (including high pressure cleaners) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Closed section induction welders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Closed section laser welders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coil joining welding units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Combination casters | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Compressed air system assets (including compressors, dryers and filters and receivers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Compressors | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Compressors (including those for helium gas, industrial air and medical air) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Compressors (incorporating drives) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Computer measuring and monitoring assets (including load and pressure indicators) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Cranes (used to load boards into presses and unload boards from presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crop shear and presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Cylinder presses | 15 years | 6.67% | 13.33% | 1 July 2025 |
| De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Die casting machines (including high pressure, low pressure and gravity type machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Die tools (moulds used for casting) | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Dies (for press brakes) | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Dry ice presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Extractors (including presses and reamers) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Extruders (including expellers and screw presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Extruders (including screw presses) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Filters (including membrane, pressure and vacuum filters) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Filtration assets (including plate and frame presses and pressure leaf filters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Form presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fusing machines and presses | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Gas storage pressure tanks | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) | 13 years | 7.69% | 15.38% | 1 July 2025 |
| Handheld and portable spot welders (including transformers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hat pressing machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Heat presses used in sublimation finishing | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) Sheetfed presses (incorporating integrated control 121/2 * 1 Jan 2006 systems, coaters and other peripheral equipment) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| High density press | 15 years | 6.67% | 13.33% | 1 July 2025 |
| High pressure hoses Manifolds and piping (incorporating | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Hydraulic presses Injection moulding machines (incorporating hydraulic | 10 years | 10.00% | 20.00% | 1 July 2025 |
| In-line presses and punches | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Instrumentation (including flow meters, level transmitters, pressure transmitters etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Keyway broaching presses | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Leak and pressure testing machines | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| MIG welders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Other air compressor systems | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pedestal drills (drill presses) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pellet presses (including air flow and die feeder presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Plastic welders | 9 years | 11.11% | 22.22% | 1 July 2025 |
| Plate and frame presses and polished filters | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Plotters and printers Pressing equipment (including ironing tables and steam | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Portable presses (including hydraulic power presses) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Power presses, rotary cambering, scale testing and scragging machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Press brakes (brake presses) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Presses (including pre-press, hot and cold presses) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pressure filter pumps | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pressure leaf filters | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pressure swing adsorption (PSA) systems | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Pressure tanks (for sparkling wine) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pressure vessels | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Pressure vessels (other than air/shock blast units) | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Process gas compressors | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Punch presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refrigeration assets (including compressors, condensers, evaporators and pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refrigeration assets (including compressors, condensers, evaporators and storage tanks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refrigeration assets (including compressors, cooling towers, condensers and pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Refrigeration compressors | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Roller presses | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Rotary pressure sterilisers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Sample cutting assets (including stamping presses) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Screw presses/expeller presses | 13 years | 7.69% | 15.38% | 1 July 2025 |
| Size press | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Slab casters | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Solids dewatering presses | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Stripping machines Offset lithography printing presses used in commercial | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Stud welding machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Syrup and treacle filter presses | 15 years | 6.67% | 13.33% | 1 July 2025 |
| System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Tablet presses | 10 years | 10.00% | 20.00% | 1 July 2025 |
| TIG welders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) | 3 years | 33.33% | 66.67% | 1 July 2025 |
| Trim presses (hydraulic type and crank type) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Trim tools used in trim press machines | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Vertical electric welders (pedestal welders) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) Motor vehicle manufacturing plant (not listed | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Welders | 17 years | 5.88% | 11.76% | 1 July 2025 |
| Welders (ARC welders, MIG welders etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Welders (including ARC welders, MIG welders and TIG welders) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Welding reels | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Wet end assets (including forming section, head box and press section) | 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.