ATO depreciation rates for moulds assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
18 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Expanded polystyrene and expanded polypropylene moulds | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Generally | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Mould heaters, die heaters and coolers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pipe cutters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pipe winders | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Pits | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Plastic | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Polystyrene pre-expanders | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pullers/haul-offs/haul-throughs/Caterpillar pullers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pumps (including hydraulic, water and vacuum) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Punch machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Racking | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Rainwater collection systems (incorporating pipes, tanks, and pumps) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Robot control pendants | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Safety fencing | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Screen changers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Stainless steel | 15 years | 6.67% | 13.33% | 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.