ATO depreciation rates for packaging and quality control assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
14 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| Accumulators | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Adhesive applicators | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Case erecting, packing and closing machines (including casepackers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Case sealing machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Checkweighers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coding machines (including laser coding machines) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Form fill and seal assets (including bagging units and multihead weighers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Heat shrink tunnels | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Metal detectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Product loaders and stackers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tray denesters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Tray sealers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Weighbridges | 20 years | 5.00% | 10.00% | 1 July 2025 |
| X-ray detectors | 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.