ATO depreciation rates for packaging assets assets in the Manufacturing industry, under Income Tax (Effective Life of Depreciating Assets) Determination 2025 (LI 2025/20).
89 assets listed.
| Asset | Effective life | Prime cost rate | Diminishing value rate | Applicable from |
|---|---|---|---|---|
| (including valve bag fillers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Accumulators | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Augers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Automatic carton erecting and lidding machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bagging machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Bar code readers | 4 years | 25.00% | 50.00% | 1 July 2025 |
| Batch, barcode, label, and volume readers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Blow-fill-seal (BFS) machines | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Boilers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bottle and lid unscramblers | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Box sealers (including taping machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Bulkheads | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Bundlers and bundle packing machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Butter patting machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Can and tray labelling assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cappers and sealers (including tamper proof sealers) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Capping machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Carton weigh label stations | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Cartoning assets (including carton and case erecting, packing and closing machines) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Check weighers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Checkweighers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Chutes, deadboxes and diverters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coding and labelling machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Coding machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conditioners | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Conveyors (including belt, drag, grain and screw conveyors) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Crumble rollers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Debaggers (debagging tables) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Desiccant and cotton wool depositors/inserters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dropper and leaflet inserters | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Elevators and distributors (including bucket and transfer elevators) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Extruders | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Feed delivery bins | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Filling machines | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Fire prevention systems (incorporating fire protection system and water tanks) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Flaming stations | 10 years | 10.00% | 20.00% | 1 July 2025 |
| General (including collectors, compilers and cranes) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Grain cleaning and shifting assets (including grain blowers and grain shifters) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Grain transfer drag chains | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Grain vacuum and silo sampling probes | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Hoists | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) | 8 years | 12.50% | 25.00% | 1 July 2025 |
| Inspection equipment (including checkweighers, metal detectors, counting machines etc) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Inspection equipment (including checkweighers, metal detectors, counting machines) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Labelling machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Laboratory assets (including grain testing assets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Metal detectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Multihead and singlehead weighers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Multihead weighers | 12 years | 8.33% | 16.67% | 1 July 2025 |
| Near infrared transmission systems and analysers | 7 years | 14.29% | 28.57% | 1 July 2025 |
| Netting machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Packing/bagging machines | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Pellet testers Raw material receiving, storage and handling | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pinhole inspectors | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Portable conveying assets (including augers and belt conveyors) | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Pouch and bag making machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Pre dryers | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Process control valves | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Quality control assets (including metal detectors and magnets) | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Racking | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Racking machines | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Receival pits | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Recycling machines | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Resin preparation assets (including hoppers mixers/blenders and weigh batchers) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Roasters (including cooling trays) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Robotic lid, tray and sealing assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robotic pick and place assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robotic pick and place, lid, tray and sealing assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Robots | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Rotary and slide gates | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Rotovanes | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Sample roasters | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Shrink tunnels | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Silos | 30 years | 3.33% | 6.67% | 1 July 2025 |
| Sleevers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Slitting machines and perforation units | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Smoke/odour elimination systems (incorporating afterburners, housing and piping) | 15 years | 6.67% | 13.33% | 1 July 2025 |
| Stackers and baggers | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Strapping assets | 10 years | 10.00% | 20.00% | 1 July 2025 |
| Strapping machines | 5 years | 20.00% | 40.00% | 1 July 2025 |
| Waste water treatment assets | 20 years | 5.00% | 10.00% | 1 July 2025 |
| Weighbridges | 25 years | 4.00% | 8.00% | 1 July 2025 |
| Wrapping assets | 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.